Okay the best way or easiest set up for Linux is to setup three partitions for Linux alone or the best way for just a desktop Linux box.
They are as follows:
/boot This will be for your boot information. Usually I set mine to just 16 MB.
/ This is your root paritions where everything in the file system heirarchy will follow. Think of it as C in Windows. This can be what ever size you want, usually I set mine to 2 GB or larger.
/swap This partition is required. It is for memory swapping. Make this partition about double you size of RAM, or don't exceed 100 MB for this partition. Anything larger is really unecessary.
You can create a /home partition, which is good but unecessary. There are many ways t partition for a Linux install but what I stated above is the basic setup I would recommend.