1. Exactly what gpu. The gpu in any gaming rig or intended gaming rig, is by far the largest user of power in the pc. So it's essential that any psu you get has to cover not only the basic pc, but the gpu as well.
2. Cpu. There's a considerable difference in wattage used by different cpus. Some use as little as 50w, some use as much as 220w at stock values, and this will affect psu size to some degree.
3. Overclock. Could include this under #2, but really it's separate. A good overclock can easily add 100w or more to the cpu wattage, so if the cpu is able to OC, and you plan on it, you'll need a larger psu to handle the overhead.
4. Psu quality. A good quality psu of reasonable wattage is far more important than a piece of junk with...