Hierarchical vs Flat sitemap

I want to create a sitemap for my e-commerce website.

On the home page, there is a multi-level menu like this:

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User can click on any of the following links from the Home Page:

  1. Fashion: enter fashion department
  2. Fashion > *Women: enter the Women‘s sub-department under Fashion
  3. Fashion > women > Shoes -> enter shoes unit under women

There are also pages link Help and About Us that use can navigate to from Home Page.

With respect to SEO, which is the better way to create a site-map?

enter image description here

So user have 2 ways to navigate to Women‘s sub-department, either directly through Home page or by navigating from Home to Fashion and then to Women page.