Where was God prior to creating the ***Heavens*** and the Earth? Genesis chapter 1:1 says:


  Genesis 1:1 NKJV  In the beginning God created the heavens and the earth. 


That verse has always been an enigma to me. It clearly states that God created more than one Heaven. So before creating multiple Heavens, where did God abide, and even more intriguing is did God; who is Spirit even need a place in which to abide?
Several good questions being asked here:

Regarding the word "heavens", Paul makes mention of visiting the "third heaven" (2 Corinthians 12:2). It was common for Jews to use the word heaven to mean the sky, outer-space, or spiritual heaven where God dwells. So "in the beginning, God created the heavens and the earth" may have meant the creation of earth and its atmosphere, and the immediate universe around it.

Spiritual heaven and angels likely existed before the creation of earth. We see this in Job where God asks "Where were you when I laid the foundations of the earth? ... When the morning stars sang together and all the sons of God shouted for joy." (Job 38:4-7) 

But no matter what order you think things were made, God existed before anything was made:

"For by Him were all things created, that are in heaven, and that are in earth, visible and invisible, whether they be thrones, or dominions, or principalities, or powers: all things were created by Him, and for Him" (Colossians 1:16)