Site themes, what's best for google

site.com/sub-topic1/ VS. site.com/topic1/sub-topic1/sub-topic2/

[SEO_Report]

I have a fairly BIG website that I need to reorganize. My question is: should I split my website ala dmoz, ie:

/computers/blabla.html
/computers/www/blabla.html
/computers/www/software/blabla.html

or

/computers/blabla.html
/www/blabla.html
/software/blabla.html

What's best (in Google's eyes)?