Here is a comparison of the default directory structures of Windows and Gnu/Linux.
|Directory On Gnu/Linux||Explanation||Equivalent on Windows (Default installation)|
|/||Root Directory||No real equivalent. Each storage medium has a separate root directory|
|/bin, /usr/bin and /usr/local||Program executable files||Program files|
|/sbin and /usr/sbin||Important executable files||Windows and Windows\System32|
|/boot||Files required to start the system||C:\|
|/etc||Configuration files, services, etc.||Windows, Windows\System32 and Registry|
|/var||System Logs , etc.||Windows and Windows\System32|
|/usr/lib||Libraries||Program Files\Common Files, Windows and Windows\System32|
|/root||Files of default administrator (called root user)||document and Settings\ for administrator|
|/home||Files of each non-root user||documents and settings|
|/media and /mnt||Extra storage devices and file systems mounted here||My computer virtual folder|
|/usr/include and /usr/src||Source code||N/A|
|/dev||Device files (hardware is represented by files)||N/A|
|/proc||Virtual files representing data such as running tasks, free memory, etc. Updated in real time||N/A|
I got this from an article by Saurav Sengupta, “Windows and Gnu/Linux what is the difference?” published in Linux For You magazine August 2008. I found it really helpful for those who are newly migrated to Gnu/Linux from Windows.