I'm currently Lv33 with the following build.
Strength: 18
Agility: 24
Hit points: 65
Skills to attributes: 8
Ironflesh: 6
Power Strike: 6
Athletics: 8
Weapon Master: 6
Two Handed: 158
Given a free respec I would probably go 21/21, maxing PS and ATH and balancing between IF and WM. I find that while six athletics is too slow for me, eight is not significantly better than seven. Not enough to warrant frequently feeling 'out-gunned' in melee anyway. Also, you can't catch most archers while wearing armor [kuyak], even with eight athletics. So there's no benefit there either.
So yeah, my recommendation is 21/21 if you like WPF like I do. 24/21 if you don't. Seven athletics is enough.
**Edit: Of course, this is from the perspective of a two-hander that primarily uses a highland claymore and a HBS. I do have a polearm alt but I have nowhere near the time on him as I do my main.