Often SEOs over-focus on URL structure (imo) -- if the context of your pages isn't clear from the text on the page, then the URL structure isn't really going to fix that.
Avoid making unnecessary URL structure changes (because changes will affect SEO at least temporarily, it takes time for search engines to recrawl & reprocess all affected pages), pick something that can last for a long time.
Make a useful structure. Make it easy for you to monitor. Make it helpful for users, if you want (do people even look at URLs? I assume most users don't nowadays).
(*) the 'generally' ... an exception that I can think of is if an affected part of the site is treated significantly different than the rest of the site.
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