When you create a resource set, it only contains a resource set node. This is the root node of the resource set, and you add all resources and folders below this node.
You can use folders to organize the resources in the resource set. A folder can contain any number of resources and subfolders. When you save the Project, the folders and subfolders are automatically added to the resource paths.
You can add resources from other Project directories to a resource set. The icons for these resources contain shortcut symbols to indicate that they are not local resources.
If you create a local resource, and then move it to another folder in the resource set, the corresponding resource file stored on disk will not be moved. The icon for a moved resource will also contain a shortcut symbol.