Once you have completed the consultative process and considered employee feedback, the final decision can be made. The decision may vary from proceeding with the original plan or some variation of it, to dropping the whole idea in rare cases.
In terms of the presentation, use the same approach as used for the announcement to employees.
It is helpful to acknowledge employee feedback before confirming the final structure, rather than creating an impression that the restructure was a “fait accompli” from day one.