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This is a free lesson from The Computer Manual, if you are interested in a computer basics manual, and or tutorials, visit the TheComputerManual.com to see the contents and pricing of the book and the video tutorials.
Anywhere in an open window, Desktop, C:\ right click on the empty space and from the popup menu hover over the New menu and select folder.
Or file -> new folder from any open folder window, like Documents, C:\ drive, My Pictures, and so on.