In .NET, there are two categories of types, reference types and value types.
Structs are value types and classes are reference types.
The general difference is that a reference type lives on the heap, and a value type lives inline, that is, wherever it is your variable or field is defined.
A variable containing a value type contains the entire value type value. For a struct, that means that the variable contains the entire struct, with all its fields.
A variable containing a reference type contains a pointer, or a reference to somewhere else in memory where the actual value resides.
This has one benefit, to begin with:
value types always contains a value
reference types can contain a null-reference, meaning that they don't refer to anything at all at the moment
Internally, reference types are implemented as pointers, and knowing that, and knowing how variable assignment works, there are other behavioral patterns:
copying the contents of a value type variable into another variable, copies the entire contents into the new variable, making the two distinct. In other words, after the copy, changes to one won't affect the other
copying the contents of a reference type variable into another variable, copies the reference, which means you now have two references to the same somewhere else storage of the actual data. In other words, after the copy, changing the data in one reference will appear to affect the other as well, but only because you're really just looking at the same data both places
When you declare variables or fields, here's how the two types differ:
In practice, the difference is in the location where the preprocessor searches for the included file.
For #include <filename> the preprocessor searches in an implementation dependent manner, normally in search directories pre-designated by the compiler/IDE. This method is normally used to include standard library header files.
For #include "filename" the preprocessor searches first in the same directory as the file containing the directive, and then follows the search path used for the #include <filename> form. This method is normally used to include programmer-defined header files.