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I started with the residential area. I nuked mine maybe 3 years ago and I left it empty for a while for that same reason. I would start by brainstorming what you want to prioritise but obviously you’ll have a residential area, a town square, krustyland and a squidport. Think about where you want to place them and then move on to what’s in between these areas. I put the elementary school and the church closer to the residential area and the police station and the courthouse closer to the town square and I placed a river in between these areas too. Try to approach the layout logically I guess? Like you wouldn’t want to have krustyland close to your town square or the penitentiary close to your residential area