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In KDE, when right-click menu gives you an option for a new “folder”. I will call it a folder.
The Xfce file manager, Thunar (4.18 with en-US as language), also has “Create Folder…” under the File menu, and in some contexts in the right-click menu.
Under Preferences, Behavior, it has both “directory” and “folders”.
man lsuses “directory” only tho, and of coursemkdir.Thunar also calls them folders in the properties window.
And most Linux icon themes visually represent them with a file cabinet folder image…
linux users when they walk into a room:
ls
windows users when they walk into a room
DIR



