I'm late on this, but accessibility is 'the key'. It's less of an issue in New Leaf, because you can have three total bridges in your town, bringing it together and allowing you to build almost anywhere and still be close to shops and town.
If you really want to have less work, make sure Retail is close to the beach, where you'll probably be making most of your bells.
You can't really go wrong with where you build, but you can make life easier on your if you want easy access to everything. Or you could go like me and build your house way out on a peninsula with nothing nearby, just because it looks cool. This is really a long way to say, you can't play Animal Crossing 'wrong', so just build and do what you want.