Once you have a new unique ID for your extension, you can start to develop it by creating the folder structure, as shown in the example below. Make sure your extension uses a name that is unique within your Commerce Cloud environment; for example, do not give your extension the same name as a default widget.
Note: If you do not include JavaScript, Less styles, or Locales, you can omit those directories.
<extension-name> : The root folder of your extension, must be unique ext.json <additional directories to define widgets, elements, payment gateways, site settings>/