In Windows In Linux
Folder Directories
Administrator Root user
File File
Software Package

Linux Filesystem Hierarchy

**/**       -> Root directory, the top level of the filesystem.(Top level Root Directory) 
/bin    -> It contains commands used by all users including Root user 
					 [Essential command binaries like ls, cp, and mv]
/boot   -> It contains Bootable files for Linux e.g. initrd 
				   [Boot loader files, including the Linux kernel]
/dev    -> Essential Device Files this includes terminal devices, USB or any device 
				 	 attached to the system [Device files, representing hardware components]
/etc    -> It contains all Configuration files for the system and applications.
/home   -> User home directories for personal files and settings.
/opt    -> Optional application software packages and third-party applications.
/opt    -> Optional application software packages and third-party applications.
/root   -> Home directory for the root user.
/sbin   -> It contains commands used by only root user
					 [Essential system binaries, typically for root user]
/usr    -> By default softwares are installed in this directory
				   [User-related programs and libraries (like /usr/bin, /usr/lib)]
/lib    -> Essential shared libraries and kernel modules.
/media  -> Mount point for removable media like CDs and USB drives.
/mnt    -> Temporary mount point for filesystems.
/opt    -> Optional software packages and third-party applications.
/proc   -> Virtual filesystem for system and process information.
/srv    -> Data for services provided by the system (e.g., web server data).
/tmp    ->Temporary files, cleared on reboot.
/var    ->Variable files, like logs, spool files, and caches.

Windows Filesystem Hierarchy

  1. C:\ (Root Directory)