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Override Panels 3 layout theme templates

To theme a panels layout you simply copy a .tpl.php file from modules/panels/plugin/layouts/[tempate_name]/panels-[template-name].tpl.php
to your theme directory (or any subdirectory of your theme directory.

Note that the CSS file is not overridable the same way.

Can views template files go in a subdirectory of a theme?

Yes! And not just a single views folder, but directories under that for view name and even, beneath that, display name. Dividing by view name is I think as far as we'll want to go.

See:
Organizing your Views templates
http://drupal.org/node/430980

Theme not registering modifications to the basic node template

zen subtheme not recognizing changes to node.tpl.php
but it IS taking modifications made to node-TYPE.tpl.php

The culprit?
og

Organic Group's node-og-group-post.tpl.php overrides node.tpl.php

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