How OSPF areas are divided is sort of a religious-type conversation. I would suggest basing your area design on the following:
1) Natural network hierarchy - make sure 0 is at the center of the hierarchy (this may not be the top of the hierarchy)
2) Isolating areas for summarization and ASBR functionality
3) NSSA type areas for "leaf" networks
4) Do you need any filtering? if so, consider how your areas are laid out.
There are probably plenty of other reasons to break an area into an area. I generally just kind of 'see' where the areas make the most sense.
Good luck,
Leah