When you are designing your themes you should follow a method of calling files that will not require editing by your end user.
Every server install is different and with the bloginfo() settings call you can pull back a lot of information about your wordpress install and your theme.
Using the calls in your header.php you can point to your CSS file, describe the encoding for browsers and get quick links to your RSS feeds and directory locations.
In this way you do not need to hardcode structures and your theme users will have a better install experience.
The following calls can be made to bloginfo(callselection )
Call = Example Output
admin_email = admin@example atom_url = http://example/home/feed/atom charset = UTF-8 comments_atom_url = http://example/home/comments/feed/atom comments_rss2_url = http://example/home/comments/feed description = Just another WordPress blog url = http://example/home html_type = text/html language = en-US name = Testpilot pingback_url = http://example/home/wp/xmlrpc.php rdf_url = http://example/home/feed/rdf rss2_url = http://example/home/feed rss_url = http://example/home/feed/rss siteurl = http://example/home stylesheet_directory = http://example/home/wp/wp-content/themes/largo stylesheet_url = http://example/home/wp/wp-content/themes/largo/style.css template_directory = http://example/home/wp/wp-content/themes/largo template_url = http://example/home/wp/wp-content/themes/largo text_direction = ltr version = 2.8 wpurl = http://example/home/wp
The most important for designers would be
siteurl
template_directory
stylesheet_directory
This will allow you to call files including images you may place in an image directory inside your theme folder
<img src=”<?php bloginfo(template_directory) ?>/images/image.jpg”>
wpurl may be used by plugin developers
By using this technique you can reduce your programming efforts and provide themes and code that will deploy easily for you and your users.