Number of cells seems right, but number of sockets is definitely wrong.

OS: Ubuntu 14.04.2 LTS
Kernel: 3.16.0-38-generic
Most updated versions of all related packages as of May 26, 2015.

root@vm0:/media/scripts/vm# virsh capabilities
<capabilities>

  <host>
    <uuid>00000000-0000-0000-0000-0cc47a4c5e42</uuid>
    <cpu>
      <arch>x86_64</arch>
      <model>SandyBridge</model>
      <vendor>Intel</vendor>
      <topology sockets='1' cores='12' threads='2'/>
      <feature name='invpcid'/>
      <feature name='erms'/>
      <feature name='bmi2'/>
      <feature name='smep'/>
      <feature name='avx2'/>
      <feature name='bmi1'/>
      <feature name='fsgsbase'/>
      <feature name='abm'/>
      <feature name='pdpe1gb'/>
      <feature name='rdrand'/>
      <feature name='f16c'/>
      <feature name='osxsave'/>
      <feature name='movbe'/>
      <feature name='dca'/>
      <feature name='pcid'/>
      <feature name='pdcm'/>
      <feature name='xtpr'/>
      <feature name='fma'/>
      <feature name='tm2'/>
      <feature name='est'/>
      <feature name='smx'/>
      <feature name='vmx'/>
      <feature name='ds_cpl'/>
      <feature name='monitor'/>
      <feature name='dtes64'/>
      <feature name='pbe'/>
      <feature name='tm'/>
      <feature name='ht'/>
      <feature name='ss'/>
      <feature name='acpi'/>
      <feature name='ds'/>
      <feature name='vme'/>
    </cpu>
    <power_management>
      <suspend_disk/>
      <suspend_hybrid/>
    </power_management>
    <migration_features>
      <live/>
      <uri_transports>
        <uri_transport>tcp</uri_transport>
      </uri_transports>
    </migration_features>
    <topology>
      <cells num='2'>
        <cell id='0'>
          <memory unit='KiB'>131928440</memory>
          <cpus num='24'>
            <cpu id='0' socket_id='0' core_id='0' siblings='0,24'/>
            <cpu id='1' socket_id='0' core_id='1' siblings='1,25'/>
            <cpu id='2' socket_id='0' core_id='2' siblings='2,26'/>
            <cpu id='3' socket_id='0' core_id='3' siblings='3,27'/>
            <cpu id='4' socket_id='0' core_id='4' siblings='4,28'/>
            <cpu id='5' socket_id='0' core_id='5' siblings='5,29'/>
            <cpu id='6' socket_id='0' core_id='8' siblings='6,30'/>
            <cpu id='7' socket_id='0' core_id='9' siblings='7,31'/>
            <cpu id='8' socket_id='0' core_id='10' siblings='8,32'/>
            <cpu id='9' socket_id='0' core_id='11' siblings='9,33'/>
            <cpu id='10' socket_id='0' core_id='12' siblings='10,34'/>
            <cpu id='11' socket_id='0' core_id='13' siblings='11,35'/>
            <cpu id='24' socket_id='0' core_id='0' siblings='0,24'/>
            <cpu id='25' socket_id='0' core_id='1' siblings='1,25'/>
            <cpu id='26' socket_id='0' core_id='2' siblings='2,26'/>
            <cpu id='27' socket_id='0' core_id='3' siblings='3,27'/>
            <cpu id='28' socket_id='0' core_id='4' siblings='4,28'/>
            <cpu id='29' socket_id='0' core_id='5' siblings='5,29'/>
            <cpu id='30' socket_id='0' core_id='8' siblings='6,30'/>
            <cpu id='31' socket_id='0' core_id='9' siblings='7,31'/>
            <cpu id='32' socket_id='0' core_id='10' siblings='8,32'/>
            <cpu id='33' socket_id='0' core_id='11' siblings='9,33'/>
            <cpu id='34' socket_id='0' core_id='12' siblings='10,34'/>
            <cpu id='35' socket_id='0' core_id='13' siblings='11,35'/>
          </cpus>
        </cell>
        <cell id='1'>
          <memory unit='KiB'>132117356</memory>
          <cpus num='24'>
            <cpu id='12' socket_id='1' core_id='0' siblings='12,36'/>
            <cpu id='13' socket_id='1' core_id='1' siblings='13,37'/>
            <cpu id='14' socket_id='1' core_id='2' siblings='14,38'/>
            <cpu id='15' socket_id='1' core_id='3' siblings='15,39'/>
            <cpu id='16' socket_id='1' core_id='4' siblings='16,40'/>
            <cpu id='17' socket_id='1' core_id='5' siblings='17,41'/>
            <cpu id='18' socket_id='1' core_id='8' siblings='18,42'/>
            <cpu id='19' socket_id='1' core_id='9' siblings='19,43'/>
            <cpu id='20' socket_id='1' core_id='10' siblings='20,44'/>
            <cpu id='21' socket_id='1' core_id='11' siblings='21,45'/>
            <cpu id='22' socket_id='1' core_id='12' siblings='22,46'/>
            <cpu id='23' socket_id='1' core_id='13' siblings='23,47'/>
            <cpu id='36' socket_id='1' core_id='0' siblings='12,36'/>
            <cpu id='37' socket_id='1' core_id='1' siblings='13,37'/>
            <cpu id='38' socket_id='1' core_id='2' siblings='14,38'/>
            <cpu id='39' socket_id='1' core_id='3' siblings='15,39'/>
            <cpu id='40' socket_id='1' core_id='4' siblings='16,40'/>
            <cpu id='41' socket_id='1' core_id='5' siblings='17,41'/>
            <cpu id='42' socket_id='1' core_id='8' siblings='18,42'/>
            <cpu id='43' socket_id='1' core_id='9' siblings='19,43'/>
            <cpu id='44' socket_id='1' core_id='10' siblings='20,44'/>
            <cpu id='45' socket_id='1' core_id='11' siblings='21,45'/>
            <cpu id='46' socket_id='1' core_id='12' siblings='22,46'/>
            <cpu id='47' socket_id='1' core_id='13' siblings='23,47'/>
          </cpus>
        </cell>
      </cells>
    </topology>
    <secmodel>
      <model>apparmor</model>
      <doi>0</doi>
    </secmodel>
    <secmodel>
      <model>dac</model>
      <doi>0</doi>
      <baselabel type='kvm'>+106:+106</baselabel>
      <baselabel type='qemu'>+106:+106</baselabel>
    </secmodel>
  </host>

  <guest>
    <os_type>hvm</os_type>
    <arch name='i686'>
      <wordsize>32</wordsize>
      <emulator>/usr/bin/qemu-system-i386</emulator>
      <machine canonical='pc-i440fx-trusty' maxCpus='255'>pc</machine>
      <machine maxCpus='255'>pc-0.12</machine>
      <machine maxCpus='255'>pc-1.3</machine>
      <machine maxCpus='255'>pc-q35-1.6</machine>
      <machine canonical='pc-1.0-qemu-kvm' maxCpus='255'>pc-1.0-precise</machine>
      <machine maxCpus='255'>pc-q35-1.5</machine>
      <machine maxCpus='1'>xenpv</machine>
      <machine maxCpus='255'>pc-i440fx-1.6</machine>
      <machine maxCpus='255'>pc-i440fx-1.7</machine>
      <machine maxCpus='255'>pc-0.11</machine>
      <machine maxCpus='255'>pc-0.10</machine>
      <machine maxCpus='255'>pc-1.2</machine>
      <machine maxCpus='1'>isapc</machine>
      <machine maxCpus='255'>pc-q35-1.4</machine>
      <machine maxCpus='128'>xenfv</machine>
      <machine maxCpus='255'>pc-0.15</machine>
      <machine maxCpus='255'>pc-0.14</machine>
      <machine maxCpus='255'>pc-i440fx-1.5</machine>
      <machine canonical='pc-q35-2.0' maxCpus='255'>q35</machine>
      <machine maxCpus='255'>pc-i440fx-1.4</machine>
      <machine maxCpus='255'>pc-1.1</machine>
      <machine maxCpus='255'>pc-q35-1.7</machine>
      <machine canonical='pc-1.0' maxCpus='255'>pc-1.0-qemu-kvm</machine>
      <machine maxCpus='255'>pc-i440fx-2.0</machine>
      <machine maxCpus='255'>pc-0.13</machine>
      <domain type='qemu'>
      </domain>
      <domain type='kvm'>
        <emulator>/usr/bin/kvm-spice</emulator>
        <machine canonical='pc-i440fx-trusty' maxCpus='255'>pc</machine>
        <machine maxCpus='255'>pc-1.3</machine>
        <machine maxCpus='255'>pc-0.12</machine>
        <machine maxCpus='255'>pc-q35-1.6</machine>
        <machine canonical='pc-1.0-qemu-kvm' maxCpus='255'>pc-1.0-precise</machine>
        <machine maxCpus='255'>pc-q35-1.5</machine>
        <machine maxCpus='1'>xenpv</machine>
        <machine maxCpus='255'>pc-i440fx-1.6</machine>
        <machine maxCpus='255'>pc-i440fx-1.7</machine>
        <machine maxCpus='255'>pc-0.11</machine>
        <machine maxCpus='255'>pc-1.2</machine>
        <machine maxCpus='255'>pc-0.10</machine>
        <machine maxCpus='1'>isapc</machine>
        <machine maxCpus='255'>pc-q35-1.4</machine>
        <machine maxCpus='128'>xenfv</machine>
        <machine maxCpus='255'>pc-0.15</machine>
        <machine maxCpus='255'>pc-0.14</machine>
        <machine maxCpus='255'>pc-i440fx-1.5</machine>
        <machine maxCpus='255'>pc-i440fx-1.4</machine>
        <machine canonical='pc-q35-2.0' maxCpus='255'>q35</machine>
        <machine maxCpus='255'>pc-1.1</machine>
        <machine maxCpus='255'>pc-q35-1.7</machine>
        <machine canonical='pc-1.0' maxCpus='255'>pc-1.0-qemu-kvm</machine>
        <machine maxCpus='255'>pc-i440fx-2.0</machine>
        <machine maxCpus='255'>pc-0.13</machine>
      </domain>
    </arch>
    <features>
      <cpuselection/>
      <deviceboot/>
      <acpi default='on' toggle='yes'/>
      <apic default='on' toggle='no'/>
      <pae/>
      <nonpae/>
    </features>
  </guest>

  <guest>
    <os_type>hvm</os_type>
    <arch name='x86_64'>
      <wordsize>64</wordsize>
      <emulator>/usr/bin/qemu-system-x86_64</emulator>
      <machine canonical='pc-i440fx-trusty' maxCpus='255'>pc</machine>
      <machine maxCpus='255'>pc-1.3</machine>
      <machine maxCpus='255'>pc-0.12</machine>
      <machine maxCpus='255'>pc-q35-1.6</machine>
      <machine canonical='pc-1.0-qemu-kvm' maxCpus='255'>pc-1.0-precise</machine>
      <machine maxCpus='255'>pc-q35-1.5</machine>
      <machine maxCpus='1'>xenpv</machine>
      <machine maxCpus='255'>pc-i440fx-1.6</machine>
      <machine maxCpus='255'>pc-i440fx-1.7</machine>
      <machine maxCpus='255'>pc-0.11</machine>
      <machine maxCpus='255'>pc-1.2</machine>
      <machine maxCpus='255'>pc-0.10</machine>
      <machine maxCpus='1'>isapc</machine>
      <machine maxCpus='255'>pc-q35-1.4</machine>
      <machine maxCpus='128'>xenfv</machine>
      <machine maxCpus='255'>pc-0.15</machine>
      <machine maxCpus='255'>pc-0.14</machine>
      <machine maxCpus='255'>pc-i440fx-1.5</machine>
      <machine maxCpus='255'>pc-i440fx-1.4</machine>
      <machine canonical='pc-q35-2.0' maxCpus='255'>q35</machine>
      <machine maxCpus='255'>pc-1.1</machine>
      <machine maxCpus='255'>pc-q35-1.7</machine>
      <machine canonical='pc-1.0' maxCpus='255'>pc-1.0-qemu-kvm</machine>
      <machine maxCpus='255'>pc-i440fx-2.0</machine>
      <machine maxCpus='255'>pc-0.13</machine>
      <domain type='qemu'>
      </domain>
      <domain type='kvm'>
        <emulator>/usr/bin/kvm-spice</emulator>
        <machine canonical='pc-i440fx-trusty' maxCpus='255'>pc</machine>
        <machine maxCpus='255'>pc-1.3</machine>
        <machine maxCpus='255'>pc-0.12</machine>
        <machine maxCpus='255'>pc-q35-1.6</machine>
        <machine canonical='pc-1.0-qemu-kvm' maxCpus='255'>pc-1.0-precise</machine>
        <machine maxCpus='255'>pc-q35-1.5</machine>
        <machine maxCpus='1'>xenpv</machine>
        <machine maxCpus='255'>pc-i440fx-1.6</machine>
        <machine maxCpus='255'>pc-i440fx-1.7</machine>
        <machine maxCpus='255'>pc-0.11</machine>
        <machine maxCpus='255'>pc-1.2</machine>
        <machine maxCpus='255'>pc-0.10</machine>
        <machine maxCpus='1'>isapc</machine>
        <machine maxCpus='255'>pc-q35-1.4</machine>
        <machine maxCpus='128'>xenfv</machine>
        <machine maxCpus='255'>pc-0.15</machine>
        <machine maxCpus='255'>pc-0.14</machine>
        <machine maxCpus='255'>pc-i440fx-1.5</machine>
        <machine maxCpus='255'>pc-i440fx-1.4</machine>
        <machine canonical='pc-q35-2.0' maxCpus='255'>q35</machine>
        <machine maxCpus='255'>pc-1.1</machine>
        <machine maxCpus='255'>pc-q35-1.7</machine>
        <machine canonical='pc-1.0' maxCpus='255'>pc-1.0-qemu-kvm</machine>
        <machine maxCpus='255'>pc-i440fx-2.0</machine>
        <machine maxCpus='255'>pc-0.13</machine>
      </domain>
    </arch>
    <features>
      <cpuselection/>
      <deviceboot/>
      <acpi default='on' toggle='yes'/>
      <apic default='on' toggle='no'/>
    </features>
  </guest>

</capabilities>

root@vm0:/media/scripts/vm# virsh nodeinfo
CPU model:           x86_64
CPU(s):              48
CPU frequency:       1590 MHz
CPU socket(s):       1
Core(s) per socket:  12
Thread(s) per core:  2
NUMA cell(s):        2
Memory size:         264045796 KiB

root@vm0:/media/scripts/vm# numactl -H
available: 2 nodes (0-1)
node 0 cpus: 0 1 2 3 4 5 6 7 8 9 10 11 24 25 26 27 28 29 30 31 32 33 34 35
node 0 size: 128836 MB
node 0 free: 127447 MB
node 1 cpus: 12 13 14 15 16 17 18 19 20 21 22 23 36 37 38 39 40 41 42 43 44 45 46 47
node 1 size: 129020 MB
node 1 free: 127764 MB
node distances:
node   0   1 
  0:  10  21 
  1:  21  10