I average throughout the year about one in every 400 in all categories except in clothes and jewelry. These are quite a bit higher as people often do not know their current ring size or how to gauge a ring that goes past the knuckle (any explanation in the description evades a lot of buyers). Clothes can be an issue also even when you used the pit to pit measurement system. If you want to get as few returns as possible stay out of Clothes and jewelry category.
As far as returns, I accept all returns, no questions asked and cover all shipping costs. This just needs to be figured into your return on investment so you are profitable.
One other thing you need to understand, even if you consider yourself not a business, the buyer and eBay both both consider you a business.
Good Luck hope you nail it