The Lazy IA's Guide to Making Sitemaps
http://www.boxesandarrows.com/view/the_lazy_ia_s_guide_to_making_sitemaps

Turbek, Stephen
Boxes and Arrows
2006

Abstract:

Sitemaps are common deliverables, desired by clients who want a visual representation of a site. Since they are rarely used to make decisions, information architects may not consider them the valuable tools they are. The effort required to make and maintain them requires time that might be better used elsewhere. In fact, I would suggest that making sure the little boxes line up is a waste of an IA's mental abilities.