>>64460260
Well priority targets are nukes, nuke delivery systems, command sites and signals sites. Then it goes to large military formations/bases, other support systems for nukes related, oil and other industry and in the end the population. First strike would be easier for striking nukes, but if you're responding to a first strike, it might go straight to industry and population, as those air bases and silos and docks are empty now and there's not so much use in nuking empty silos.
So it's kinda who knows. Also, like >>64461022 said, there are no longer 40k nukes in USSR and 20k nukes in USA. I'd expect other WMD's to support those a lot fewer nukes numbers. On European side there would be a lot of short range stuff aimed on anything that raises an intrest.