There are no hard and fast rules about how to organize your ColdFusion templates and other files into folders, but you should put some real thought into it and come up with a scheme that makes sense to you.
Here are some things to keep in mind:
Make every effort to keep the directory structure of your application as organized as possible. For instance, it often makes sense to have a folder that corresponds to each high-level section of the site (the sections that appear on your main navigation bar, or the sections accessible from the application’s home page).
Folders are like friends. Unless they are too full of themselves, the more you have, the better. It is almost always better to have lots of directories ...