Which folders need to be accessible by a domain user so that user can start SQL Server service?

I'm trying to start sql server service using a regular domain user account and get the error "Access is denied". I kind of remember that it is related to permissions of some sql folders. Which folders I need to allow the regular domain user to access?

Refer this link http://support.microsoft.com/kb/283811, it has information on the permissions that are required for the service account.