Where to put resource files on Linux?

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http://stackoverflow.com – I'm using makefiles. I have /src, /include, /res and a makefile. The build directory is passed to make. Some of the binaries need resource files stored in /res. One way to access the resources is to tell the makefile to copy /res into the build directory. Is there a more conventional way to do this? I prefer to have only executables in the build directory and some other directory for the resources. If one chooses, for example, /usr/bin/ for the executables, what's the convention for resource files? /usr/share/? (HowTos)