A primary consideration when creating a new master page is where to store the various assets associated with the master page. Inevitably, as you create new master pages for SharePoint sites, you also associate CSS and images. The most common assets associated with SharePoint master pages include the following:
• Externally referenced CSS files
• Images and media (Flash, Silverlight)
The location of files largely depends on the size of the SharePoint deployment and reuse of assets. For instance, if your deployment includes multiple site collections and each site collection refers to the same custom CSS, jQuery, and image files, then you typically store files on the SharePoint ...