360... I'll explain.
As Geoff Hutchison pointed out, one place to look for this type of thing is in the molecular dynamics literature. His answer is certainly correct, but I'll expand on it based on some papers I've looked at in the past.
That number 360 really only works as an upper bound for water when trying to simulate the properties of liquid water or ice.
In molecular dynamics, one treats all the molecules using only classical, Newtonian interactions, but one must still decide what degrees of freedom to give your molecules. For instance, one common model of water is called the TIP4P/2005 model. The details here aren't important besides that they have to tell us how well their model simulates liquid water when they introduce this model.
In that paper which is free online, they simulate liquid water using 360 of their TIP4P/2005 water monomers (with a slight twist I'll explain below) and achieve quite good success in matching the experimental properties of bulk liquid water. For instance, they match the enthalpy of vaporization over a wide range of temperatures, and find a density maximum above the freezing point of water which has often been a very difficult property to simulate.
Now, the twist I was talking about. In molecular dynamics, one must place molecule(s) in a box and run the simulation. This presents a problem, however, in that molecules are never just confined to some arbitrary box. Thus, a common technique is to mirror this box when doing the simulation to make the surface area where there are edges much smaller than the total volume where there are molecules. This means that in this paper I linked to, there only 360 unique monomers, but the properties come from a larger effective number of waters.
Geoff Hutchison mentioned the number 20, which for water I would think is a bit low (though he certainly knows more chemistry than I do), as there are gas phase water clusters composed of 21 (and more) waters. See Cui, J., Liu, H., & Jordan, K. D. (2006). Theoretical Characterization of the (H2O) 21 Cluster: Application of an n-body Decomposition Procedure. The Journal of Physical Chemistry B, 110(38), 18872-18878. for a study of one of these larger clusters (this was actually done by other researchers at Pitt).
The idea, however, is that as these clusters get larger and larger, their properties approach the properties of bulk water. For instance, one could potentially make the argument that locally some of the water molecules in a larger cluster like $\ce{(H_2O)21}$ behave as if they were in bulk water.
Another way of answering the question is through spectroscopic means. Then the question becomes, what is the smallest number of molecules one can associate together and reproduce the absorption spectrum for the bulk phase? With something like water, if one only wants to reproduce the big features in an infrared absorption spectrum, I would put this number at around 60 because this means you're getting 180 unique vibrational frequencies contributing to the spectrum, which, if you blur your eyes, might look about right.
Finally, because I like this question, I must say I disagree with the other rather cynical answer. I think anytime you fall in these rabbit holes of questions which seem unanswerable, it is because the question isn't yet defined well enough.