I just go with the flow. I tend to be an aboveground type too, so...
I usually just have my top most layer of soil, which is soil :p and that has my barracks, farm plots and a small food stockpile. This is where everyone eats in the first year.
Next layer down is usually soil, this is my decentralized workshop layer. I smack all my workshops here.
Then, depending on where the magma is, ill make the smelter level at least 2 z-levels down, if the magma pool is far away (I hate magma pipes, I only go on maps with pools) so the magma doesn't get to like 1 deep then evaporate. It happened before, that's why I always take this precaution.
Then, I go 4 z levels down, into solid rock, this is my dining room / noble quarter. The layers above this, and the layers below the smelting rooms are used for gathering stone and exploring, nothing else.
The layer below the dining room is my peon sleeping areas, this is a nice place
The layer below that is my tomb.
Then, around the 2nd year or so, I get building elaborately on the surface. Defenses are erected by mid-summer of the first year, finished late autumn. Then, I brave the siege of Orcs. After that, I build when I get loads of migrants and I can put loads as masons, usually 5 for the 2nd year, and 8 for the 3rd.
I just start building big towers for defence, usually 5 z levels. I also build an arena. I love my arenas
Then I start working on aboveground noble rooms and stuff. Before all that though, I gotta build walls to defend my base, and I always make it extra large to accomodate for the future. Then I get working on my above ground barracks, which has archery ranges, beds, everything a soldier could need. The sparring room has no roof, this is to avoid cave adaptation. To be honest, soldiers should never need to go down, unless it's to go to the dining room. They spent most of the time above ground.
EDIT: I basically do what Albedo does. But I don't move far away when I become bigger. I just dig down and kinda scrap the top layer of soil for a big storage area above my workshop rooms.