Utility to export contents of Excel file to create a Windows directory structure?

Hi all,

I have clients send me a proposed directory structure in Excel. Example:

Col A |________Col B
Customers
____________Northwest Region
____________Southwest Region
____________Central Region
Products
____________Product A
____________Product B
Documents
____________Plans
____________Diagrams
____________Etc. etc. etc.

Is there any way for me to "export" this structure directly to Windows without having to manually create new folders and type out each one? Thanks very much in advance, --profcomrich--