It's mostly sales, hr, and lower level managers.
Here's the number that I keep tossing around: in June of 2019, Microsoft had about 144k employees. In 2022, they had about 221k employees. They're laying off 10k, which still makes a net gain of almost 70k. It's pure optics for wall street.
I'm not particularly worried but this is why you should always be applying and looking for another gig to have in your back pocket. Or, even better, be overemployed and work multiple gigs at once.
These companies will toss you out like an old shoe, so f*ck 'em.