Will
As you can already see from the replies there are many different answers to your question, and what will suit you and your situation depends on so many variables.
What type of land do you have, and how much will it move due to tree roots, frost or moisture effects
Is the land sloping or flat
Do you want a raised railroad, a ground based railroad, or a mixture of both
Do you want the railroad to be landscaped into your garden or stand out from it.
Do you want to landscape the garden to give it a new look, fitting the railroad into the new design
If you want ground level track, what is the probability of it being dislodged by clumsy folk like me
How much space is available
Do you intend running high speed mainline services or slower narrow gauge trains
In my case I wanted to re-landscale a flat garden to give multiple levels and have some of the track at ground level. I opted for concrete foundations and building blocks (I think you call them cinder blocks in North America). The track is then bent to the curves I need and screwed to the blocks. This allows for the fact that my land is clay based which swell and shinks with moisture content (I do not have any problems with frost movement) and prevents me disturbing the track if walked on. Some of it has been in place for 11 years now with no signs of alignment or level problems.
In the past I set out the grades while laying the blocks using a spirit level with a wooden wedge under it to give me 1 in 50 (2%). In the latest changes, I have used a digital inclinometer I bought on Ebay. This makes it easy to set out any grade that I want.
Once the blockwork is complete and track laid I then cover the blocks either with raised gardens or with stone.
The advice about track laying in warmer weather is very sound, and makes it much more comfortable.
My web site has pictures of the solutions I have adopted
www.sdfr.info I would also add that these solutions suit me and my situation and are probably unsuitable for folks with priorities different to my own. The advice I received when I started out was to talk to as many people as possible and see many different garden railway solutions before starting to build. This, in my opinion, is still the best advice available.
Best wishes and seasons greetings