We all love intellisense.  Visual Studio is great.  With the 2008 release it allows us to have javascript and css intellisense.  CSS Intellisense will work if you provide an aboslute link or a relative link. 

With our design style over here it seams more often then not that we use the same Masterpage within different levels of folders.  Relative links were never an option...  Absolute links might bite you in the butt later.  We almost always require virtual paths for files. 

The idea is pretty simple.

There you have it folks!  Thats all for now.