Everyone plays differently; no two Dwarf Fortress players will ever give you the same advice.
I carve individual 2x3 bedrooms for each dwarf (or married pair), with a bed, a door, and a rope restraint. I may not have enough cloth for each dwarf to get a restraint right away, but I put them in as time permits. I also have a hospital with half a dozen beds in it, which the dwarves will sometimes use as an overflow dormitory, if I get a huge migrant wave and don't have enough bedrooms set up yet.
I generally have 10 extra beds sitting in the carpenter's shop, and 10 or more extra doors in the mason's shop, waiting for deployment. If a huge migrant wave comes in, I start carving rooms, start making beds, start making doors, and just do the best I can. If you have enough wood stockpiled, you should be able to make all the bedrooms before the migrant wave gets sleepy enough to need them.
I have a medium-large dining hall, with a bunch of good quality tables and chairs in it, and 2 good quality doors at the entrance. I smooth the floor. This helps generate nice thoughts for eating in a fancy dining room.
I have a statue garden (generally about 16x16, sometimes larger, sometimes smaller), which is where most idle dwarves will hang out. It's designated from a single high quality statue in the center of the room. I also put in a few random pieces of high quality furniture for dwarves to admire (a restraint, a table, a cabinet, extra statues, etc.). (Did I mention that dwarves
love restraints?) I smooth the floor, but only in sections, because I generally don't have enough engravers to go around.
I grow the widest possible variety of crops, and brew everything that can be brewed except pig tails. Pig tails are too important for my cloth industries. I import all the booze that each civilization can bring. I basically try to have
every different kind of booze possible, so every dwarf can have their favorite drink. My farm plots are 2x2, and I have a modest number of them. It doesn't take very many tiles of farmland to support a fortress; dwarven farming is ludicrously efficient. But having a bunch of
different crops growing is important to me -- so, lots of small farms, rather than one big farm.
Every piece of furniture that I install is -well-crafted- or higher. No newbie furniture gets installed, ever. Any no-quality beds or doors or tables or chairs get atom-smashed. Any no-quality metal furniture (typically statues) gets melted back down. I embark with a skilled mason and a skilled carpenter, and try to avoid letting unskilled immigrants make furniture until they're at least up to Adequate from carving stone blocks. With carpenters it's harder, because there's no analogous job to "make stone blocks"; they have to practice with valuable wood. So I rarely designate a new unskilled carpenter; I more typically only let skilled carpenter immigrants continue their professions. This keeps the number of atom-smashed wooden beds to a minimum.
Edit: Oh, I just realized that for some folks, the analogous carpentry training job would be "make wooden barrels", but I make wooden
pots instead, because they are lighter and hold more. And wooden pots use woodcrafting, not carpentry. "Make wooden bins" is another job that a newbie carpenter could do, because I generally don't care about bin quality.