For SEO, is the first url better than the second?

Selected answers from the Dumb SEO Questions Facebook & G+ community.

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  Scott Clark: If you`re worried about keywords in the URL, they are equivalent.
  
  If you`re thinking of site structure, #1 appears better because it hints at a flatter site architecture, with your hats nearer to the home page.
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  Travis Perreira: Scott, THANKS for the QUICK response!
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  George G.: seowise it doesnt make a difference.
  
  if you have just one category, i would go for N1, however, if you plan to include more categories, e.g belts, shoes and so on, i would go for N2 cos it makes a better hierarchy.
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  Travis Perreira: THANK YOU!
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  Kortni Remer: Personally I would go with 2. It`s more of a silo structure long term like George said.
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  Tim Capper: Do you have more products for men / do they intend to stock in future - if yes - I would go for 2
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  Travis Perreira: yes, have more products...going for 2!
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  Scott Clark: Try to find a way to single-hop-link to your most important siloed pages from home page.
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  Magdi Gamal: It depends on how many pages you have and your silo. That article would defenitly help you https://inspiremelabs.com/silo-seo-guide/
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  Jenny Okarma: 2 because its the least number of clicks to a desired point, This is only if you have other mens products though. It also encourages internal linking.