Choose unit size carefully
As a starting point assume that a unit will be a class, however this is not a hard rule.
A unit is really a ''single self contained logical concern'' - it may make sense to have several classes collaborate in order to capture that concern - as long as that collaboration provides a single well defined entry point.
Making units too small may be a form of over specifying.
Making units too large may result in tests that are difficult to understand and expensive to maintain.
As a rule of thumb, if you might reasonably have made one or more classes inner classes of a different class, perhaps they should be treated as a single unit.