Choose the upper-level OU design strategy based on a stable aspect of the organization, such as location. When naming OUs, remember that users do not see the OU structure, so choose names that are meaningful to administrators.
Design lower levels of your OU structure to reflect your organization's administrative structure. Designing lower-level OUs to support your Group Policy plan can optimize Group Policy implementation.
When you have completed your OU design, develop administrative scenarios to test your proposed OU design. These scenarios can be written or performed in a lab. You should test your OU structure against the existing administrative model of your business or organization. Based on your evaluations, make any necessary changes to your OU design so that it supports all administrative needs of your organization.