Ever since I started using .NET, I\'ve just been creating Helper classes or Partial classes to keep code located and contained in their own little containers, etc.
Jeff Atwood made a nice blog post on refactoring and code smells, you might want to check that out.
Refactoring code in .NET takes some time to grok. You need to know some object-oriented design principles (or design techniques) in order to refactor effectively and mercilessly.
In short, you refactor code in order to remove code smells and make changes easier to do. Also, don't overdo it.