| Folder in 12 hive | Contains |
| \ISAPI\HELP\[LCID] | SharePoint help files. Deploy your own .chm files to this folder (or a localized subfolder) |
| \CONFIG | Web.config customizations |
| \ISAPI | SharePoint web services (deploy your custom web services here as well); maps to /_vti_bin |
| \Resources | Global .resx files accessed from custom features and site definitions |
| \TEMPLATE\CONTROLTEMPLATES | .Ascx user controls; maps to /_controltemplates |
| \TEMPLATE\FEATURES | Features, of course! |
| \TEMPLATE\LAYOUTS | Common site pages; maps to /_layouts |
| \TEMPLATE\IMAGES | Common site image files; maps to /_layouts/images |
| \TEMPLATE\SiteTemplates | All SharePoint site definitions; create a <subfolder>\xml to deploy your onet.xml custom site definition |
| \TEMPLATE\THEMES | All UI elements used in themes; clone an existing theme folder to create your own |
| \TEMPLATE\[LCID]\XML | Webtemp.xml files to define available site definitions; add an xml file here for your custom site definition |
| \TEMPLATE\ADMIN | Pages used by Central Admin; maps to /_admin |
| \ADMISAPI | Administration web services; maps to /_vti_adm |