Where do I put my subs? In modules, of course ;-)
Seriously, though, if I'm going to keep things in a single file I almost always put the subs toward the bottom. That way I get the main logic first, so when I open the file I can more easily get a 40,000-foot view of things. If I want to drill down, I can page down in my edit or search for "sub xxx". Not as easy to search for the beginning of the main code, IMO.
I used to do things the other way, probably because I first programmed in languages where you had to define subs before you could refer to them. Once I discovered Perl let me put subs at the end, I switched over and have never looked back... but admittedly, it's a personal preference / coding convention as much as anything.
