In Mail.app or Safari and OS X Lion, when you click on a URL in the form smb://myserver.mydomain.com/Sharepoint/Folder1/Folder2 to connect to the SMB server myserver.mydomain.com, the volume that mounts on your desktop will be different than in previous versions of Mac OS X.
In OS X Lion and later, the Finder will mount the volume named Sharepoint on the SMB server myserver.mydomain.com, and open a window showing the contents of the directory named Folder2. Note: You must have permission to read Sharepoint, Folder1, and all other directories in the path to Folder2. Otherwise you will see the message "The folder can't be opened because you don't have permission to see its contents."
In Mac OS X v10.6 and earlier, the Finder will mount the folder named Folder2 and open a window showing its contents. You only need permissions to read Folder2 in order to mount it.
In OS X Lion and later, the "mount_smbfs" command can be used in a Terminal window or a shell script to replicate the Finder behavior in Mac OS X v10.6 and earlier. For more information, type the following command in a Terminal window: