I was talking about the way you reference it in your code.
When I use default "images" folder for storing images, which is located (by
default) in:
C:\Program Files\Common Files\Microsoft Shared\web server
extensions\60\TEMPLATE\IMAGES
and I have to reference that location within portal or any code, I use:
/_layouts/images/
syntax.
I could be wrong, here, but it works well for me.