The colder it is, the longer I plug mine in. We had a day last year when it was -10F. I plugged it in for two hours and it started just fine.
A couple of guys said they didn't need it, but it sure makes a big difference if you do use a block heater. The other day it was about zero and I had it plugged in for an hour and a half and it started just fine - just like on a warm summer day.
I knew I was going to use the tractor today as my wife and I were engaged in the least favorite thing I have to do - clean snow off of our roof. I didn't realize I was going to need to use it partway through the job and I hadn't plugged in the block heater. It was about 25F and I thought it should start just fine, but it did take a few cranks before it fired. I was surprised, but I know now that I will always plug the block heater in when it is below freezing for at least a half hour.