SEO Friendly URL Basic Question

Hello,

Which URL- Rewrite method is the best for Google and other search engines ?

1. Directory Like Structure e.g
http://www.naat.tv/naat-play/audio/furqan-ali-qadri/hussain-tum-ko-zamana-salam-kehta-hai-905.html

2. Kijiji Like Approach e.g
http://ahmedabad.kijiji.in/c-Services-Astrology-Numerology-Vaastu-LEARN-ASTROLOGY-ONLINE-AND-PREDICTION-W0QQAdIdZ17019874

I want to know:

will the directory like structure be less importance , as it increase in depth like in example one ?

Any one has good tutorial which can explain all these basic features ?

Thanks in advance.

There is not much of a difference between those two in your example as they both are quite long. The first is probably better because it breaks it up a little better with the directory separators. The second also repeats keywords which is not beneficial.

I'd probably go for the first one personally

The first one is smaller even thogh its nested .