I am learning MVC from Stephen Walther tutorials on MSDN website. He suggests that we can create Html Helper method.

Say Example

using System;
namespace MvcApplication1.Helpers
{
          public class LabelHelper
          {
               public static string Label(string target, string text)
               {
                    return String.Format("<label for='{0}'>{1}</label>",
                    target, text);
               }
          }
}

My Question under which folder do i need to create these class?

View folder or controller folder? or can i place it in App_Code folder?