As always, whether or not to unit test depends on your motivation for testing.
- Is the software mission-critical?
- What is the cost of a failure?
- How easily can you address errors, if they occur?
The higher the cost of failure, the more important it is to test your software. Here I'm reminded of Steve Freeman's excellent article on Safe Fail versus Fail-Safe. At one end of the spectrum, you can just let your software fail, and fix the errors as they pop up in the wild; at the other end of the spectrum, an error could be disastrous (loss of life).
Thus, it's impossible to answer the question as posed, but I second Simon's comment above that if you do Test-Driven Development (which comes with a lot of other benefits), the line count at which you start unit testing is 0.