Decide how many drawers you want in your piece of furniture. Base your decision on how big your piece is, how much you want to store in it and what look you're going for.
Write out the Fibonacci sequence, starting with 1, 1 and adding each pair of terms to get the next one. Continue to write out the sequence until you reach a number appropriate for the size of the largest drawer face height. Assign this measurement as the size of the bottom drawer face height.
Work backwards through the Fibonacci sequence, written out in Step 2, and assign values to the remaining drawers. For example, if your bottom drawer height is 13 inches, then the next drawer up should be 8 inches and the next 5 inches. This creates a balanced, pleasing piece of furniture.