Often overlooked but important is the role of URLs, so going from yoursite.com/?pageid=123&sub12 to yoursite.com/our_services/ not only helps the user verbally say the URL but also the search engines to connect it to something meaningful.
This is even more important when you have product or service pages so going from a URL that looks like yourhotelsite.com/?hotelID123&city123 to yourhotelsite.com/reykjavik/hotel_plaza/ is not only better to communicate but also helps the search engines to connect the URL to search terms in this case Reykjavik and Hotel Plaza.
We could even go further and ad the country to it so something like yourhotelsite.com/Iceland/reykjavik/hotel_plaza/ instead of yourhotelsite.com/?CountryID123&hotelID123&city123, you get me?
So what should you have in mind? Well before you do anything open up Excel and start creating a folder structure, then you might want to do some keyword analysis so that you are choosing the right keywords, then you implement. Simple? Yes and no, what if your CMS system does not support this?
Over to you