"In the indicators directory (MQL5\Indicators), create a separate folder MyIndicators and a subfolder MyPanel. The process of creating folders will not be dealt with here as it is well described in the Help."
I was not able to locate the steps in the help in order to create folders.
Since the article is about "coding", you can create the sub-folders from within MetaEditor itself. Just right-click the parent folder in Navigator section and choose "New Folder".