Connecting the Pieces
There are a couple of decisions that you will need to make before you start throwing files on the server or within the style library within SharePoint. There are basically two main ways of connecting your master pages to your CSS and images. It comes down to where you are going to store your CSS and images. The first approach is to store them in the style library within SharePoint; the other is to store them in custom folders within the 14 hive on your servers.
Storing Custom CSS and Images in the Style Library
For the first approach, you will store all of your custom files, like CSS and images, within the SharePoint style library. (The Publishing Infrastructure and Site Publishing Feature need to be enabled.) This approach ...