The same with folders for users

users/common/default.nix

@@ -0,0 +1,8 @@
+{ ... }:
+
+{
+  imports = [
+    ./home.nix
+    ./programs.nix
+  ];
+}

users/desktops/common/default.nix

@@ -0,0 +1,9 @@
+{ ... }:
+
+{
+  imports = [
+    ./home.nix
+    ./programs.nix
+    ./services.nix
+  ];
+}

users/desktops/user.nix

@@ -3,11 +3,8 @@
 {
   imports = [
     # Host-common imports
-    ../common/programs.nix
-    ../common/home.nix
+    ../common
     # Desktop-common imports
-    ./common/programs.nix
-    ./common/services.nix
-    ./common/home.nix
+    ./common
   ];
 }

users/servers/user.nix

@@ -3,7 +3,6 @@
 {
   imports = [
     # Host-common imports
-    ../common/programs.nix
-    ../common/home.nix
+    ../common
   ];
 }