Honestly, I've never understood it when people say FWH are like a 20-minute addition, b/c I boil a FWH addition for probably 70 minutes. That's a huge difference (3X?) in hops utilization under any hops model.
From my experience, putting my 60-minute bittering addition in early, as FWH, lets them steep with the initial mash run-off at approx 150F for 15-30 minutes while the lautering is done. The theory and my experience thus far is that this steep-time at milder temperatures creates hop flavor compounds that are more stable and that do not boil off as easily. I think the bittering iso-alpha compounds are also smoother and less harsh.
So for me, I just make my bittering addition a FWH one, and then flavor and aroma hop as I would otherwise. As I said I'm tinkering with how to set the FWH adjustment. I set it to zero at the same time I moved outside over propane, so my utilization has changed too. This could be splitting hairs b/c I've also read that many people cannot distinguish differences of less than 10 IBUs, so we'd have to be talking a true hop bomb for the FWH adjustment to be 10 points.
Below is a typical FWH recipe for me. 72% of the hops are FWH, and then I hop 60, 10 and 3 for bittering, flavor and aroma. The total IBUs are high for a blonde ale, but they should be smoother. Plus, I making the water "balanced" rather than "hop-centric" with more sulfate. (This is an "el cheapo" brew I'm doing to figure out my water math and how slow I can lauter on the new system outside. Base grain, hops, and dry yeast.)
Style: Blonde Ale
Recipe: 6B Blonde Ale TYPE: All Grain
---RECIPE SPECIFICATIONS-----------------------------------------------
Est IBU: 36.5 IBU IBU RANGE: 15.0-28.0 IBU
Est BU:GU: 0.695
---WATER CHEMISTRY ADDITIONS----------------
Chalk 0.0; Gyp 0.0; CalChlr 1.0; Epsom 1.5; Soda 0.0
C:S = 0.82 balanced.
---SPARGE PROCESS-----RECYCLE FIRST RUNNINGS !!
Add first wort hops during sparge
Amount Item Type % or IBU
1.00 oz Glacier [5.90 %] (70 min) (First Wort HopHops 26.4 IBU
Sparge with 5.43 gal of 168.0 F water.
---BOIL PROCESS-----------------------------
Est Pre_Boil Gravity: 1.047 Est OG: 1.053 SG
Boil Ingredients
Boil Amount Item Type
60 min 0.25 oz Glacier [5.90 %] (60 min) Hops 6.6 IBU
10 min 0.25 oz Glacier [5.90 %] (10 min) Hops 1.3 IBU
3 min 0.50 oz Glacier [5.90 %] (3 min) Hops 2.2 IBU