Linux directory structure

Directory	Symlinked to	Modifiable	Purpose	Rough Windows equivalent (ish)
Special directories for the kernel
/dev			Contains file-like objects which allow I/O access for hardware devices on the system
/proc			Contains file-like objects relating to running processes
/sys			Virtual file system that can be accessed to set or obtain information about the kernel's view of the system
Temp folders
/run			Used by system packages to store small amounts of runtime data, essentially a system package temp folder, only writable by root	C:\Windows\TEMP\
/tmp		yes	Temp folder where normal people have r/w access	AppData\Local\Temp\
Special directories for core system operation
/boot			Files relating to the bootloader and booting the system
/sysroot			rpm-ostree system root files
Folders managed by the distribution (in /usr)
/bin	/usr/bin		Programs on PATH bundled with the distro that you can use as a normal user
/lib	/usr/lib		32-bit system libraries
/lib64	/usr/lib64		64-bit system libraries
/sbin	/usr/sbin		Programs on PATH bundled with the distro that need superuser
/usr			Files which are part of the distro, usually installed and managed by the package manager	C:\Program Files\ C:\Windows\
User directories
/home		yes	User folders for the standard user	C:\Users\
/root		yes	User folder for the root user
Folders managed by the user
/etc		3-way merge	System-wide configuration files, installing packages sometimes puts files here	Registry
/media	/run/media		Temporary automatic mounts for external storage, such as removable USB drives	Drive letters in My Computer
/mnt		yes	Temporary or permanent mounts for any purpose (e.g. secondary hard drives, remote network shares)	Drive letters in My Computer
/opt		yes	Third-party software which isn't installed via the package manager and doesn't follow package structure	C:\Program Files\
/srv		yes	Contains server data files Probably not useful unless you're running server programs
/usr/local		yes	Third-party file directory with a layout that looks like the normal structure of /usr Contains subfolders like bin, lib, lib64, sbin which behave like the distro counterparts including being on PATH	C:\Program Files\
/var		yes	Variable data files not specific to a particular user (e.g. log files)	C:\ProgramData\