The File Structure

The Plugin Boilerplate is organised in the following Files, inside the respective Folders

├── LICENSE.txt
├── README.txt
├── admin
│   ├── class-plugin-name-admin.php
│   ├── css
│   │   └── plugin-name-admin.css
│   ├── index.php
│   ├── js
│   │   └── plugin-name-admin.js
│   └── partials
│       └── plugin-name-admin-display.php
├── includes
│   ├── class-plugin-name-activator.php
│   ├── class-plugin-name-deactivator.php
│   ├── class-plugin-name-i18n.php
│   ├── class-plugin-name-loader.php
│   ├── class-plugin-name-uninstall.php
│   ├── class-plugin-name.php
│   └── index.php
├── index.php
├── languages
│   └── plugin-name.pot
├── plugin-name.php
└── public
    ├── class-plugin-name-public.php
    ├── css
    │   └── plugin-name-public.css
    ├── index.php
    ├── js
    │   └── plugin-name-public.js
    └── partials
        └── plugin-name-public-display.php

The Folder and File Names are compatible/follow the WP/CP coding guidelines, so when you validate the code with WPCS no flags are risen.