Marcia François, a terrific organizing coach (and sweet person as well!) posted today about where to start when you feel overwhelmed. I totally agree with her answer:
That's always how I decide where to start when I'm in that position. The natural tendency would be to start with the easiest thing, but the most effective is to start small but on something that makes you nuts.
I guess that's why I usually start with my bedroom, even if the rest of the house is in a worst state. My bedroom is my nest, it should be peaceful and protective and not create more stress. I don't really care if I have to wait one (or several) day(s) to see my kitchen counter surface again, as long as I can get to sleep and feel comfortable there. Actually, having this bubble of serenity in my messy house is like breathing, it makes me feel ready to "attack" the rest of the house. It's different for each person, but you always have to "scratch where it itches"!
Have a look at Marcia's blog and website, they are both full of terrific tips!!