DirectoryFunction
PerflogsCan hold Windows performance logs but is empty by default.
Program FilesOn 32-bit systems, all 16-bit and 32-bit programs are installed here. On 64-bit systems, only 64-bit programs are installed here.
Program Files (x86)32-bit and 16-bit programs are installed here on 64-bit editions of Windows.
ProgramDataThis is a hidden folder that contains data that is essential for certain installed programs to run. This data is accessible by the program no matter what user is running it.
UsersThis folder contains user profiles for each user that logs onto the system and contains the two folders Public and Default.
DefaultThis is the default user profile template for all created users. Whenever a new user is added to the system, their profile is based on the Default profile.
PublicThis folder is intended for computer users to share files and is accessible to all users by default. This folder is shared over the network by default but requires a valid network account to access.
AppDataPer user application data and settings are stored in a hidden user subfolder (i.e., cliff.moore\AppData). Each of these folders contains three subfolders. The Roaming folder contains machine-independent data that should follow the user’s profile, such as custom dictionaries. The Local folder is specific to the computer itself and is never synchronized across the network. LocalLow is similar to the Local folder, but it has a lower data integrity level. Therefore it can be used, for example, by a web browser set to protected or safe mode.
WindowsThe majority of the files required for the Windows operating system are contained here.
System, System32, SysWOW64Contains all DLLs required for the core features of Windows and the Windows API. The operating system searches these folders any time a program asks to load a DLL without specifying an absolute path.
WinSxSThe Windows Component Store contains a copy of all Windows components, updates, and service packs.

Some useful folder shortcuts:

Name:Location:Description:
%SYSTEMROOT%\TempC:\Windows\TempGlobal directory containing temporary system files accessible to all users on the system. All users, regardless of authority, are provided full read, write, and execute permissions in this directory. Useful for dropping files as a low-privilege user on the system.
%TEMP%C:\Users\<user>\AppData\Local\TempLocal directory containing a user’s temporary files accessible only to the user account that it is attached to. Provides full ownership to the user that owns this folder. Useful when the attacker gains control of a local/domain joined user account.
%PUBLIC%C:\Users\PublicPublicly accessible directory allowing any interactive logon account full access to read, write, modify, execute, etc., files and subfolders within the directory. Alternative to the global Windows Temp Directory as it’s less likely to be monitored for suspicious activity.
%ProgramFiles%C:\Program Filesfolder containing all 64-bit applications installed on the system. Useful for seeing what kind of applications are installed on the target system.
%ProgramFiles(x86)%C:\Program Files (x86)Folder containing all 32-bit applications installed on the system. Useful for seeing what kind of applications are installed on the target system.