Its pretty easy to use some approximate calculations.
If I'm at 10,500 feet, and I need to descend to 2,500 feet for TPA,
then its pretty obvious I need to drop 8,000 feet.
My typical descent rate is 500 ft/min, so it is going to take me 16 min to make that descent.
If I'm planning a faster descent of 1000 ft/min, it will take me 8 minutes.
My airspeed is around 100kts, or about 1.6Nm per minute.
So, in the 16 minutes of descent, I'll be covering roughly 25NM.
(neglecting the difference between slant-distance and ground-distance... this is all approximations for planning purposes)
When my map or my DME indicates I'm 25NM away, and my clock shows I'm about 20 minutes from destination, I'll start a standard 500ft/min descent, and I'll be pretty close to TPA as I get closer. Of course, I can revise and adjust as needed, if I'm descending slower than planned, or IAS is faster than planned, etc.
This should both be part of your pre-flight planning, and also something good to do if you're bored during the cruise portion of flight.
$$ \text{Descent Height} = \text{Cruise Alt} - \text{TPA}$$
$$ 8,000ft = 10,500ft - 2,500ft $$
$$ \text{Descent Time} = \frac{\text{Descent Height}}{\text{Descent Rate}} $$
$$16 \text{min} = \frac{8,000ft}{500 fpm}$$
$$ \text{Start Descent DME} = \text{Descent Time} \cdot \frac{IAS}{60} $$
$$ 26.6NM = 16 \text{min} \cdot \frac{100 \text{Kts}}{60 \text{min}} $$
With a small GA aircraft like a Cessna that is not flying terribly high nor fast, approximations and round figures are totally fine.
Larger or higher performance plans need more precision. In a descent from FL020 at 180Kts, there is less margin for error to make a safe and efficient descent. That is where an FMS, ATC Control and Procedures are more important.
But the general approach is the same. It is still a basic math problem of Distance, Rate & Time to begin a descent at a specific distance and time to reach a specific target.