Where do you put header.php and footer.php?

[eluser]khancute[/eluser]
[quote author="The Beginner" date="1253864836"]Hi all,
I really appreciate this post, it give me much greater insite into how to complete my first major project in CI. The only thing I am wondering is, what is contained in "<?php $this->load->view('layout/meta');?>"? is this meta data files? What is it's purpose?[/quote]

well if i'm not mistaken, the meta.php file is used to include all of your asset such as css files, javascript or ajax libraries.