Organizing developer documentation (taxonomy? nested dirs?)

I’ve been working a bit on a theme for Hugo that supports developer documentation. I was wondering how best to organize content that is potentially heavily nested. I’ve been using sites like Android developer and MSDN as inspiration on what content would be out there. Both these cases are pretty extreme for most users but I wanted to get a better idea on what the best way to do things is.

As an example there’s this http://developer.android.com/guide/topics/graphics/opengl.html which talks about OpenGL support on Android.

Within Hugo if I had an opengl.md would it be better to keep the directory structure so something like /content/guides/graphics/opengl.md? Or is this something better served by defining a taxonomy?

I’m not sure how that would affect rendering menus or anything like that. Or if there are pros and cons to any particular choices. It sounds like taxonomy is what I would want here but I’m not sure how one would organize that.

Any recommendations are appreciated! Been really happy with Hugo so far and hope to have some more installations with my future projects. Thanks in advance.