Need a VB Script that will create a Directory Folder Structure from a Excel file

Hello all,

I have no experience in VB Script. I have been looking for an VB Script to do something along these lines, but can not find it anywhere.

If an Excel spreadsheet has a variable number of columns (lets say 12 to 15 columns) of data, and not all of the cells had data in them, how could this be accomplished? I would have maybe a hundred rows of data or more. My goal is to create a directory folder structure like this example:

EXAMPLE:
Directory Folder Structure | Vehicle | Car | Chevy | Camaro | Coupe | 2-door | Black | V8 Engine | Leather
Directory Folder Structure | Vehicle | Car | Chevy | Cobalt | Coupe | 2-door | Red | i4 Engine | Leather
Directory Folder Structure | Vehicle | Boat | ChrisCraft | Streamer | Power | Catamaran | White | Fiberglass | Warranty
Directory Folder Structure | Food | Vegatable | Corn* * * * * * * * * * * *
Directory Folder Structure | Food | Vegatable | Potato* * * * * * * * * * * *


I created some files that may make it easier and more clear of what I am trying to do. Hopefully you can access those files and see exactly what I am trying to do with the sample data set. You can access the folder where all the files reside at this dropbox link:
https://www.dropbox.com/sh/z6skfv37w...Sgl9Td4fa?dl=0

If anyone could help, I would be so grateful.

The contents of that directory is:

1. DATA SOURCE:
A Microsoft Excel file providing data values to be used for folder names, AND the hierarchical arrangement of those folders.

2. OUTPUT NEEDED:
This is a set of directory folders named and arranged the way I the need the VB Script to create.

3. OUTPUT NEEDED SCREENSHOT:
This is a screenshot of Item 2 for convenience.

4. VB SCRIPT ATTEMPT:
This is just a directory folder where you can upload a VB Script. Not sure if this will allow uploads, but I thought I’d do whatever I could to make it convenient for someone.