Our development server has a setup as follows:

\\DEVSRVR\WEBSITES\COMMON
+---include

Here is where all css and script files resides. They are required by various web applications

\\DEVSRVR\WEBSITES\TESTING\SAM
+---Backup
¦   +---bin
+---bin
+---help

Here is where an application resides. Suppose there is an aspx page under the folder called SAM, we'd normally issue an http request as follows:

http://testing.apps/sam/default.aspx

We believe that testing.apps virtual name points to \\devsrvr\websites\testing folder.

Suppose there is a css file called menu.css inside common/include. We'd simply have to make the following http call to get it:

http://testing.apps/common/include/menu3.css

This works!!! I don't understand how? There is no such folder called common inside of testing...