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NetSuite Professionals

not sure about a best practice, but for the Object portion at least I essentially follow the SDF XML Reference (/app/help/helpcenter.nl?fid=SDFxml.html) for directory names and then logically group to follow NetSuite site center tab/category structure

ex.
Objects &gt; Lists, Records, Fields &gt; Fields &gt; (entitycustomfield, itemcustomfield, transactionbodycustomfield, etc.)
Objects &gt; Scripts &gt; (clientscript, suitelet, etc.)

always open to suggestions for other/better practices though :)