wp-uploads-dir-filter-example

/*

function directory_control_uploads( $uploads ) {
	if ( defined( 'WP_UPLOAD_DIR' ) ) {
		$uploads['path']    = str_replace( WP_CONTENT_DIR . '/uploads', WP_UPLOAD_DIR, $uploads['path'] );
		$uploads['basedir'] = str_replace( WP_CONTENT_DIR . '/uploads', WP_UPLOAD_DIR, $uploads['basedir'] );
	}
	if ( defined( 'WP_UPLOAD_URL' ) ) {
		$uploads['url']     = str_replace( WP_CONTENT_URL . '/uploads', WP_UPLOAD_URL, $uploads['url'] );
		$uploads['baseurl'] = str_replace( WP_CONTENT_URL . '/uploads', WP_UPLOAD_URL, $uploads['baseurl'] );
	}
	return $uploads;
}

function directory_control_theme_dir( $dir ) {
	if ( defined( 'WP_THEME_DIR' ) ) {
		$dir = str_replace( WP_CONTENT_DIR . '/themes', WP_THEME_DIR, $dir );
	}
	return $dir;
}

function directory_control_theme_url( $url ) {
	if ( defined( 'WP_THEME_URL' ) ) {
		$search  = set_url_scheme( WP_CONTENT_URL . '/themes' );
		$replace = set_url_scheme( WP_THEME_URL );
		$url = str_replace( $search, $replace, $url );
	}
	return $url;
}

add_filter( 'upload_dir',     'directory_control_uploads', 1 );
add_filter( 'theme_root',     'directory_control_theme_dir', 1 );
add_filter( 'theme_root_uri', 'directory_control_theme_url', 1 );

*/