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I really appreciated the README in the js subfolder, which has this info:
Even though I've done this sort of thing before, it saved me having to go look it up. I'm sure it's even more useful to theming newbies! It's a very nice touch -- thanks! :)
However, in template.php, it's easier to say path_to_theme() rather than drupal_get_path('theme', 'THEME_NAME') -- unless there are some ramifications of path_to_theme() that I'm not aware of.