Because most computer users are familiar with a hierarchical file system, you should design a Gopher site to resemble a directory tree structure. That is, the root directory contains names of subdirectories, links to other sites, and an explanation (Readme) file. The actual content is stored in subdirectories on the server.
When using Microsoft Internet Information Server, the default root directory is Systemroot\System32\Inetsrv\Gophroot.