(if you look for a tool that creates empty folders from txt file: go here or a tool that creates empty files out of existing files go here)
It is a program, with which you can create a lot of dummy (text) files automatically, rather than manually, one by one. You can start from a text file which in many occasions exists already or is very easy to create. Simply open Notepad, put the names of the folders one under the other and save this as a txt file. This file and a parent directory are used by Txt2fil to automatically create the files.
The resulting files optionally can be filled by dummy characters, the file name or a template.
You can download the shareware-version of the program: get the installer here (~500kB) or the ZIP package. All include the Windows help file, which is also used in the program.
Don't spend your precious time on creating files manually but take the time once to register!