[eluser]CroNiX[/eluser]
Anywhere that is publicly accessible, which would NOT be within the /application or /system folders.
Code:
-public_html/
--assets/
----css/
----js/
----img/
--system/
--application/
--index.php
Code:
<img src="<?php echo base_url('assets/img/my_img.jpg'); ?>" alt="" />
produces
Code:
<img src="http://yoursite.com/assets/img/my_img.jpg" alt="" />