This has been discussed several times over the years.
My 911 still has the same rear calipers which i think are original. The shim is as thick as the depth of the '20 deg recess' or slightly thinner. The shims are stainless steel and were in the M calipers when I got the car in 1988 so I think are factory spec. The shim looks just like the gauge diagram Andy has copied over (from the Haynes manual maybe), and through the 3 times I've resealed my calipers I use the shim to set the '20 degrees' of the pistons.
Not sure I would like to omit the shim as I like the idea of the piston pressing on the whole diameter to the pad, just my take on the design.
There are 2 shims per caliper on my car.
It has to be said, you will not find reference to a shim I describe for the rear M calipers on Google etc, but my shims have a slot hole through which the pad retaining pin passes accuratly.
Here is a diagram off the Design911 web site, shows NO shims!
