Dressing for night riding in the winter is not much different than a day ride. I dress the same as I would for a cloudy day. I consider that the "normal" dress and base it solely on the temperature. I will go one layer less if I am riding on a perfectly sunny summer day.
A 10 degree ride for me is a base t-shirt layer, long sleeve jersey, riding jacket on top. Shorts over thermal tights on the bottom. Below zero I add a thin nylon layer top and bottom.