The root folder contains an entry for each file and folder on the root. The only difference between the root folder and other folders is that the root folder is on a specified location on the disk and has a fixed size (512 entries for a hard disk, number of entries on a floppy disk depends on the size of the disk).
See Folder Structure topic for details about folder organization.
For more detailed information see resource kits on Microsoft's web site or Microsoft Developers Network (MSDN).
