Gy's wheelbuilding specs on elegantwheels.net are accurate; I've used them to build a wheel around a Velosteel, plus they match what the EDD calculator has on its database. Further, if you do in fact have a rim with a 521mm ERD, then a 36h Velosteel with a 3x pattern would require 248mm spokes. My only concern is that 521 is a very small ERD for a 26" rim. Can you contact the manufacturer or seller of the rims to verify the ERD? I have built some 26" wheels with Sun MTX33s, which are fairly deep-profile rims, and those have an ERD of 534. More "typical" rims, like Rhyno Lites, have a 546mm ERD. So, unless you're running a 24" rim or something, I'm a bit skeptical about your ERD measurement.
Ps- 9 times out of ten, 3x will get you the best spoke angles in a 26" wheel, unless we're dealing with something that's got massive flanges, like a NuVinci. 4x can work for bigger wheels, or wheels with tiny flanges, like the Wald hubs from way BITD. A lot of 50s/60s era 26" weels ran a 4x. The beauty of 4x is, it minimizes differences in the flange diameter relative to the ERD. So, if you ever switch to a different 36h hub, you'll have improved chances of being able to reuse the spokes with a 4x than you would with a 3x. But that's a pretty minor advantage; the goal is to have the nip protruding from the frame at or around 90degrees....