A finder designed for a 28mm lens on a 35mm camera should be just about perfect. This will give you the same 85% "safety factor" that Epson included in the camera's built-in framelines.
Formula: 21mm (lens focal length) x 1.53 (conversion for format size) = 32.13
32.13 * 0.85 (safety factor for effective focal length change) = 27.31
Apologies to those who have sat through this discussion before, but the 85% safety factor is needed to account for the fact that a lens' effective focal length increases as you focus closer -- in effect it "zooms in" slightly at close distances.
Because of this, a viewfinder that perfectly matched the focal length at infinity would actually show too much when the lens is focused close. The result would be that objects you saw at the edges of the frame would be cropped out of the final picture -- annoying, if those objects were important to your photo.
To avoid that, finders are calculated to show a slightly "tighter" crop than the lens sees at infinity (85%, in the case of Epson.) This way, even when you focus close, the finder will always show slightly less than the lens "sees" -- so that everything you saw through the finder will be in the final picture, plus a little extra which you can crop out.