It depends how you define EF.
For me, it covers any directly accessible "own" liquidity, i.e. immediate cash access w/o using loans, CC etc.
I typically hold up to 6x my monthly disposable income, but some of it is actually planned accruals for insurances, planned maintenance, vet or medical bills (the accruals typically around 15-17% of this "EF"). Only the insurances are actually known, the rest is estimates based on historical data. In good years, I don't need much, sone other year, the accruals all go.
The real emergency fund on top is set to cover both major car replacement and/or unexpected major house repairs. Typically, these unexpected and non-accrued expenses have been in the 7 - 13 k range every other 3 years or so.
This arrangement let's me sleep well enough, even if it is by MMM accounts rather wasted liquidity.
Actually, as I expect major house refurbisment over the nect 5-7 years, I am even looking to slowly increase the accrual part.