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I dug down two levels then built my fort and made it look like it had a moat. building gardens on the surface is a great money maker. One feild of 6 works is plenty. The only thing is you need to have a military dwarf stationed on the surface becaus eof the wolves attacking at random.
 
Derp! I keep forgetting that the surface is considered fertile. My last campaign map had horrible fertile tile position. :huh:
 
Or you can just dig outside of it if you don't want to open an entrance straight to your starting rooms.
 
You can sell the walls and any item on the surface (ie trees) to remove it.

If you do make a garden on the surface, I recommend you fence it in with the walls similar to the ones you sold to get out. Otherwise a wolf can tear up your garden pretty good.

For the record, a surface wolf will go down into your tunnels if allowed to.
 
I think it might be nice if surface trees actually sold for wood, rather than just... I dunno, vanishing. Would give an early fort a boost.

Anyway, fertile lands - those in the early maps - can be farmed, but you still need a fertility stone, and your Dwarves will not visit growing things outside of the fertility stone's zone of influence... Which can be handy, as this lets you set up attractive orchards of Autumn Apple Trees, or whatever catches your fancy. Once you get into desert and snow, though, no easy surface farming.

I'd still like to build on the surface, though, if only so I can build a Dwarven Skyrim when I get to the snows.
 
Most items. There are a few you can't sell.
In my last game I had an unsellable tree on the surface... which levitated, too. Didn't fall down when the ground below it was dug out.

Ha ha, oops. That's not the way it's meant to be. Could you please specify which tree? If possible with a screenshot.