[eluser]webdezzo[/eluser]
We usually create our images, css, flash, js folders in the root of our install, right along side of the main index.php file that loads up CI. This makes linking to assets fairly easy (images/logo.gif) etc, the only thing you have to watch out for is if you are in another sub of a controller, ie, domain.com/mycontroller/mysub, then it will break the paths, therefore, It's usually a good idea to include the path to the image, like (<?= base_url() ?>images/logo.gif ... then you don't have to worry about it from anywhere in your app.