#!/usr/local/bin/perl -ln
$_ || next;
($f = $ARGV) =~ s#[^\\:/]+$#$_#;
-e $f or mkdir $f, 0755 or die;
__END__

#!/usr/bin/env python
import os, string, sys
for i in sys.argv[1:]:
	if not os.path.isfile(i):
		continue
	opd = os.path.dirname(i)
	f = open(i)
	for p in readlines(f):
		n = os.path.join(opd, string.strip(p))
		if not os.path.exists(n):
			os.mkdir(n)
	f.close()
sys.exit()# end python

(* AppleScript *)
on open argv
	set text item delimiters to ":"
	repeat with t in argv
		t as text
		result's text items's items 1 thru -2 as text returning c
		open for access t returning f
		read f returning p
		close access f
		p's paragraphs as list
		repeat with s in result
			if (count s's words) > 0 then
				tell application "Finder"
					make folder at c with properties {name:s's 1st paragraph}
				end tell
			end if
		end repeat
	end repeat
	set text item delimiters to ""
end open
(* END *)