Samples contained in "Samples" subfolder of yours FDK folder. It contains:

Resource - folder with sample FIPIS resource.

Delphi - folder with plug-in template (empty function definitions) for Borland Delphi.

Microsoft - folder with filter plug-in template for Microsoft Visual C++, contributed by Michael Johannhanwahr.

Skin - default Imager's skin. Use it to create new ones.