Is there document describing preposed Directory Tree structure?

[jari.aalto@poboxes.com (Jari Aalto)]

        [Pleade CC; because I'm not in this list]

        Hi, I'm looking fore a document that would propose of suggest a 
        directory tree structure for a Linux system. It seems that various
        distributions use different directories and I find this confusing.

        Is there any paper and URL that would list the tree structure and
        suggest organising most of the directories?

        jari