The /img directory
When you build your module or skin, put all the images into the /img directory to make them accessible to the {jrCore_image} system.
So for example, the Audio module has an /img directory found at:
/modules/jrAudio/img
and the elastic skin has an image directory found at:
/skins/jrElastic/img
Because those locations are used, the images show up in the IMAGES tab of the audio module in the ACP and the IMAGES tab of the skin in the ACP and are accessible via the {jrCore_image} function in templates.