I tend to structure my forts with a level (immediately under the depot level) that holds the public tavern/inn, library, all-dieties public temple, public hospital/well room, tombs and catacombs, and the noble offices/throne rooms (though not their bedrooms and diningrooms.) Essentially everything that visitors have open access to (plus the catacombs, a leftover from my first 0.46.* design were I included an entire temple-complex, with temples to all of the civilization's dieiteis, on this level.)
I plan out a bunch of 2x2 or 2x3 rooms that will ultimately be assigned to the inn, and dig them out in bursts (alternating with other diggning-work that needs to be done). But initally, instead of assigning these rooms to the inn, I make them available for citizen dwarves. Then, once I'm able to construct a proper "residential" level with the appropriate amenities (after higher-priority building/digging work gets done), I move the citizens downstairs, and re-assign the public-level bedrooms to the inn.
Works well, because I can take my time building the residential level (dwarves don't complain about living in what-will-be-the-inn, they are perfectly happy to use the public hospital/well-room, tavern, and temple, etc, so I can work on it on-and-off as the mood suits me), and I tend to be ready to move dwarves to their new quarters at about the same time I'm ready to start accepting more guests (e.g. I've just wrapped up all the high- and medium- priority work in getting the fort set up, and can now pay more attention to activity within the fort than to it's physical structure, and have plenty of labor available).
I'll likely go back to the temple-complex idea at some point. Wasn't good on the first 0.46 release, because dwarves would choose one diety's temple to spend all of their time in, and be constantly unhappy about being able to pray to their other dieties. (What, it's MY fault that you refuse to walk next door, to the generously appointed temple of the diety you're complaining about not having a place to pray to? If your various dieties are putting you in the middle of their petty squabbles, there's not much that I can do about that, is there? Except just have one temple to all the dieties, and let them fight it out on their own)