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What kind of structure would you propose for a site with multiple languages, subdomains or subfolders?

I went to a really interesting conference last week and one of the speakers who has been working in the SEO industry for 15 years now said that it doesn't make a difference anymore ranking wise. I would like to see what the community thinks on this subject? Thanks Ari

If anyone optimised their sitemap recently and would like to share some tips it would be much appreciated:-) Cheers

Should i use a subdomain or a subdirectory? i was going to use a subdirectory however i have been reading a lot of articles on the use of subdomains post panda and the advantages of using them instead of using subdirectories. Thanks Ari