Guessing there is something new in Windows 2008 when it comes to file permissions that I am missing.
I created a new share (C:\FILESHARE) and within this share I have a couple of subdirectories. Without making any changes I have no problem seeing any of the other subfolder from another computer. However, when I lock down permissions the folders are no longer viewable by staff that should have access to it. For example, I like down the permissions of C:\FILESHARE\SALES so that only the Sales staff have full access to it. But then I go to a computer and logon as a Sales staff person and the 'sales' folder is no longer viewable.