This is a double question: The correct answer will go to "How you do it in PHP" explaining if there is any advantage goes also counts if possible.
I'm just curious because I really don't know and I see it a lot in webpages.
Edit: I don't know the technical name, but for example here on Stackoverflow:
"http://stackoverflow.com/posts/edit/522452
" is what I mean as "folders" (a term previously used in the title of the question).