When should I use a struct rather than a class in C#?

The source referenced by the OP has some credibility ...but what about Microsoft - what is the stance on struct usage? I sought some extra learning from Microsoft, and here is what I found:

Consider defining a structure instead of a class if instances of the type are small and commonly short-lived or are commonly embedded in other objects.

Do not define a structure unless the type has all of the following characteristics:

1. It logically represents a single value, similar to primitive types (integer, double, and so on).
2. It has an instance size smaller than 16 bytes.
3. It is immutable.
4. It will not have to be boxed frequently.

Microsoft consistently violates those rules

Okay, #2 and #3 anyway. Our beloved dictionary has 2 internal structs:

[StructLayout(LayoutKind.Sequential)]  // default for structs
private struct Entry  //<Tkey, TValue>
{
    //  View code at *Reference Source
}

[Serializable, StructLayout(LayoutKind.Sequential)]
public struct Enumerator : 
    IEnumerator<KeyValuePair<TKey, TValue>>, IDisposable, 
    IDictionaryEnumerator, IEnumerator
{
    //  View code at *Reference Source
}

*Reference Source

The 'JonnyCantCode.com' source got 3 out of 4 - quite forgivable since #4 probably wouldn't be an issue. If you find yourself boxing a struct, rethink your architecture.

Let's look at why Microsoft would use these structs:

1. Each struct, Entry and Enumerator, represent single values.
2. Speed
3. Entry is never passed as a parameter outside of the Dictionary class. Further