Qwerty_ABC

<?php

function tree($dirName) {
  $tree = [];
  $dir = opendir($dirName);
  while (($entry = readdir($dir)) !== false) {
    if ($entry === '.' || $entry === '..') {
      continue;
    }
    $fullName = "{$dirName}\\{$entry}";
    if (is_dir($fullName)) {
      $tree[] = [
        'name' => $entry,
        'type' => 'dir',
        'entries' => tree($fullName)
      ];
    } else {
      $tree[] = [
        'name' => $entry,
        'type' => 'file'
      ];
    }
  }
  return $tree;
}

print(json_encode(tree('C:\\test'), JSON_UNESCAPED_UNICODE | JSON_PRETTY_PRINT));

/* [
    {
        "name": "dir1",
        "type": "dir",
        "entries": [
            {
                "name": "dir2",
                "type": "dir",
                "entries": [
                    {
                        "name": "file5",
                        "type": "file"
                    }
                ]
            },
            {
                "name": "file1",
                "type": "file"
            },
            {
                "name": "file3",
                "type": "file"
            }
        ]
    },
    {
        "name": "file2",
        "type": "file"
    }
] */