lucy24 - 9:12 am on Oct 24, 2012 (gmt 0)

"The best practice is to place languages in subdirectory or subfolder rather than language parameter to help search engines more easily understand site structure."

I love it when the needs of search engines and the needs of human visitors are mutually exclusive. Your voice-text reader doesn't care what subdirectory the file lives in. It only cares what kind of unambiguous language information is present in the file.