Permanent Link, SEO and Peformance

Hi there,

I have been researching on the right permanent link structure for optimal performance and SEO optimization. Most of the articles I have seen on this are a couple of years back.

Some group are saying to use %category%, %tag% etc at the beginning while others are saying to use the date or id because of the performance issues. What is the optimal structure with regards the latest version of wordpress

Thanks

UC