Big question. Depends on what stage of development, what kingdom/phylyum/class/etc. you're talking about, blah blah blah.
Got my animal development textbook out (Gilbert, 7th edition).
Early experiments with what is called "fate mapping" found that if you injected a particular part of the egg of a tunicate (for instance) with a dye and let it develop, particular tissues would end up displaying that dye. For instance, the "vegetal pole" of the egg (the bit with more yolk) would become endoderm (the lining of the GI tract and it's glandular tissues) while the "animal pole" of the egg would become ectoderm (epidermis, most neural tissue).
Early experiments also found that zygotes were anteriorly and posteriorly determined. Cells that arose from the posterior of the zygote near the equator (that is, between the animal and vegetal poles) became mesodermal tissues -- specifically, muscle and mesenchyme (the cells that make up the "pulp," if you will, of organs. Cells that arose from the anterior of the zygote near the equator became notochord (a sort of proto-vertebral column that induces in the development of the spinal cord and, in vertebrates, is the substrate around which the spinal column will be formed). When the developing embryo folds in upon itself (a process called gastrulation) these tissues assume the relationship to each other that we find in the adult tunicate (which is taken to be the protochordate).
Later molecular analysis has found that the poles of the embryo also correspond to concentration gradients of maternally-derived mRNA in the ovum. These mRNA molecules, then, end up in the cells which arise through the process of cleavage from these regions of the ovum, which in turn determines the fate of those cells.
A pdf with some good imagery (at least at first glance it appears to be) can be found
here. It glosses some determinant factors in development in various phyla. There also might be some good stuff at NIH's web site
here and
here.
I really should be doing other (bureaucratic) stuff, so I'm not really taking the time to look it over. My very quick summary is -- "you owe most of it to mom, and a little bit to where the sperm hit the egg."
Of course, the answer to most of the questions that arise from your line of inquiry is "no one knows." It's biology, after all.