The thickness of the Ekman layer is arbitrary because the Ekman currents decrease exponentially with depth. Ekman proposed that the thickness be the depth DE at which the current velocity is opposite the velocity at the surface, which occurs at a depth $ D_E = \pi/a $, and the Ekman layer depth is:
$$ D_E = \sqrt{\frac{2\pi A_z}{f}} $$
where $ D_E $ is the Ekman layer depth, $ A_z $ the coefficient of eddy viscosity and f the Coriolis Parameter. History
Here an summary of the most important Equations:
The horizontal variability of the wind blowing on the sea surface leads to horizontal variability of the Ekman transports. Because mass must be conserved, the spatial variability of the transports must lead to vertical velocities at the top of the Ekman layer. This leads to a vertical geostrophic current in the ocean's interior. Applications in Oceanography
Colling, A., Ocean Circulation, Open University Course Team. Second Edition. 2001. ISBN 978-0-7506-5278-0
Knauss, J.A., Introduction to Physical Oceanography, Waveland Press. Second Edition. 2005. ISBN 978-1-57766-429-1
Münnich, M. (2014): Introduction to Physical Oceanography:Lecture 8
Stewart, R. H., Introduction To Physical Oceanography, Department of Oceanography Texas A & M University September 2008 Edition
“AMS Glossary”. Retrieved 29.04.2014