Create SQLData, SQLLogs, and SQLBackups directories considering your particular drive and/or RAID configuration. These directories store the actual SQL database data files, log files, and database backups.
Microsoft and Cyncly recommend splitting database data and log files onto separate volumes.
Ensure that the SYSTEM and the local Administrators groups have Full Control permissions to these directories. In addition, if a domain account was specified in the SQL installation, this account should have Full Control permissions.
No other user/group entities require access to these directories. Microsoft and Cyncly recommend not giving access to these directories to other security entities.
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