Ideal low-pass impulse response (sinc) multiplied by a window gives the FIR coefficients:
$$h_d[n] = \dfrac{2 f_c}{f_s}\,\mathrm{sinc}\!\left(\dfrac{2 f_c}{f_s}\left(n - \dfrac{M}{2}\right)\right),\quad h[n] = h_d[n]\,w[n]$$Tap count, transition width and group delay:
$$N = M+1,\quad \Delta f \approx \dfrac{A \, f_s}{M},\quad \tau_d = \dfrac{M}{2 f_s}$$$A$ depends on the window (Rectangular 0.9, Hann 3.1, Hamming 3.3, Blackman 5.5). Typical stopband attenuation: Rectangular -21 dB, Hann -44 dB, Hamming -53 dB, Blackman -74 dB.