// If no arguments are passed, this will defaults to the plugins directory.
plugins_url();
// You can pass 2 variables
plugins_url( $path, $plugin );
// $path: extra path appended to the end of the URL,
// including the relative directory if $plugin is supplied.
// $plugin: a full path to a file inside a plugin or my-plugin.
// The URL will be relative to its directory. Typically this is done by
// passing __FILE__ as the argument.
define( 'WP_PLUGIN_DIR', $_SERVER['DOCUMENT_ROOT'] . '/somedir' );