Typically "samples" are .wav or .flac or some kind of "compressed" audio file.
I feel anything the vst "needs", that's NOT coding, should live off the C drive.
ie: the samples, any graphics; but I'm not a "coder" so my opinion doesn't matter.
Unfortunately there is no USDA

"standard".
And the Cakewalk VSTi's are all over the place when it comes to how they are "organized"
(sorry bakers but you can read that as "dis" organized).
Most, if not all, "serious" VSTi installers now ask where you want the samples to reside.
All the NI, Toon, IK, Spectrasonics, you get where I'm going with this, DO.
When I installed the new Dim Pro, it "found" my old install and "honored" its location!
Score one for Cake! Session Drummer 3, oh please, what a mess.
I can NOT believe that any VSTi would install entirely to the Vstplugins directory; that's just crazy!
But I digress...
(now with my apologies to Scook, a tutorial)
First COPY the target directory to your sample location.
In my case it goes on the V drive (named VSTi) in the VSTi\Cakewalk directory.
Re-name the source directory (the one on the C drive), I used "xStudio Instruments"
Here is what the mklink looks like for my Studio Instruments installation:

I moved the entire SI directory to my V drive.
The four instruments that make up SI would have required four separate links to the various
sample folders. This way it was a "one shot" deal.
Here's what Windows "sees"

Notice the little "shortcut" indicator on the SI folder, click that

Notice Windows "thinks" the new location is on the C drive, but its really here

I added the folder "mklink" (just to the new directory) to hold a text file documenting the link.
I could just as easily placed the txt file in the SI folder.
Test to see that the VSTi is working properly, then delete the folder from the C drive; done!
If its ever necessary, just delete the shortcut and move the target folder back to the C drive.
Easy as pie, or in this case Cake!
Here's what the Rapture link looks like:

Notice I made a mistake on the first attempt, unlike a registry change, it didn't "hose" the whole thing.
My many thanks to Scook and all who have contributed to the mklink knowledge base.
And, BTW, the /j is the "junction" command sending Windows from (in this case) the C drive to
(in this case) the V drive.
HTH
Tom