Creating an ASP.Net Page and embed in SharePoint

Sometimes, we may need to create some custom logic in a page and embed in Sharepoint pages as links.
Steps for Creating an ASP.Net page and bring into SharePoint Site
Step 1: Create an ASP.Net page and write the custom code in code behind. Then build.
Step 2: Copy the *.aspx file in C:\program files\....\12\Templates\Layouts folder
Step 3: Install the dll in GAC. If not works properly, copy the dll in bin folder of virtual directory.
Step 4: Refer the aspx file as http://servername/_layouts/*.aspx
These pages will be available for all the sites in the Server.