As some may have seen in the "what's new in SP3" document, there is a small handy little feature delivered in 4.1 SP3 to provide a link directly to a folder.
This is just like you can already have a direct link to a document (OpenDocument).
Simply right click on a folder and click on the Folder Link.
Copy & paste the link contained:
Share the link.
A person clicking on the link will be taken directly to the folder.
This extends the preferences settings you can already set on users and groups to take users directly to a folder on logon