It's a small thing, but I like that in Lion's default finder settings, you can't access any of the system folders. I think this is very good as it means the average user won't be messing around with the operating system. What I mean is, you can't access anything beyond your user folder and applications without changing some settings first. (Macintosh HD is hidden by default). The whole layout of finder is much better done this time around in my opinion as well, seems much less cluttered and easier to get around. and Airdrop is VERY useful.