Hi Tapan. Yes, this is quite straight forward, and you only need the images in one place. The important thing is to get the path right from your CSS file to the images folder. You can do it in two ways, either:
I prefer the second method (with the slash at the start), but either is OK.
The first one meand: "go up one folder, find the images folder there, and find the image.gif file inside that". The second one says: "go to the site's root folder, find the images folder inside that, and find the image.gif file in that".