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3. There is no C
Windows users are used to a file-system structure that never really made sense. Linux, on the other hand, has a perfectly logical directory hierarchy — a fact new users need to understand. There really is only one main directory they need to know about: /home/username, where username is their name.
Most modern distributions create certain directories in the user's home directory: Documents, Pictures, Music and Video. The purpose of these subdirectories is obvious, and new users only need know where they are located. They also need to know that their home directory is the only place on the file system where they can save files.
Gnome application installer
4. Installing software is a different process
This issue can trip up the new user more than any other. PC users are used to searching for software on the internet, downloading the .exe file, double-clicking it, and waiting for the software installation to complete. So they have to understand that Linux distributions come complete with their own special tool that will do all of that for them.
All they have to do is open the add/remove software tool — such as the Ubuntu Software Centre, PackageKit or Synaptic — search for a piece of software, and install it. New users tend to love the sheer volume of software available. Naturally, some of it is useless, but most of it is good and serves its purpose.
Image credit: Polishlinux.org
5. The command line is not necessary
When new users get a Linux box, one of the first things they often say is: "Am I going to have to learn a lot of commands?" The answer is no. In fact, modern Linux distributions are created in such a way that users could live their entire Linux lives and never touch the command line. This is now a non-issue.
Only those who want to use the command line need ever open up a terminal window. What's more, users can rest assured that they will not have to grep, ls, mkdir, chmod, or chown. Nearly every action in Linux can be handled through a GUI.