Android File Structure
Here is the list of directories you should make on your Android SD card and what each is used for:
Music/ - Media scanner classifies all media found here as user music.
Podcasts/ - Media scanner classifies all media found here as a podcast.
Ringtones/ - Media scanner classifies all media found here as a ringtone.
Alarms/ - Media scanner classifies all media found here as an alarm sound.
Notifications/ - Media scanner classifies all media found here as a notification sound.
Pictures/ - All photos (excluding those taken with the camera).
Movies/ - All movies (excluding those taken with the camcorder).
Download/ - Miscellaneous downloads.
Borrowed from Android Developers.