You'll have to get used to that. Many kids tend to think they're being so witty and cutting by posting a ****** link. In all reality, they probably have no clue whatsoever in regards to the question posted, but just want to increase their post count.
But on to your question. I have a link for you... Kidding.

I have no link or any specific info on the structure, but what I did was to download themes that had bits I liked. Then I found out the filenames for the specific parts and the googled those filenames. I have yet to find an extensive listing of the file structure, but when I had themed my phone entirely by replacing the system files themselves instead of using a theme in Winterboard, that's what I did. I also just spent some time poking around in Cyberduck (my FTP proggy of choice) and found out where many of the files belonged that way.
In the end though, I went back to using a theme of my own collection of bits in Winterboard. It just makes it so much easier to switch themes later on.