Web.Config (Tag ) help

Can any one help with protecting files and sub-folder?
I have a window web hosting with framework 2.0/3.5 laid-out as follow
/root = www.mydomain.com 
this has its own web.config
sub-folders
/css
/images
/jscripts
Second Domain running off a sub-folder
Note: the second domain is totally different than the master running off the root
/root/Application1/ = www.myseconddomain.com
second domain web.config -> contains
<httpHandlers>
      <add verb="*" path="*.mdb" type="System.Web.HttpForbiddenHandler" />
      <add verb="*" path="*.css" type="System.Web.HttpForbiddenHandler" />
      <add verb="*" path="*.js" type="System.W ...