Where's the best place to share files from?

I've got Samba installed on Ubuntu 10.04 and am about to configure it using webmin, but I just realized I don't know the best place to create a file share on a Linux system.

I want to use best practice as to not accidentally create a security risk or put a share in an unconventional place where an experienced Linux user would have a hard time finding it.

Basically I want to transfer some general files (pics, docs, etc) back and forth between a Ubuntu file share (placement TBD) and a Windows machine.

Often configurations are done that allow every user to have a public folder in their home directory. This way every user has control over their public files and no system files will ever be accessible there.