Hi @marketingandel ,
To sync, simply go to the SharePoint list and choose Sync from the top menu. It will create folders and files on your local drive the same as normal OneDrive folders and files and you can manage them locally. You can also choose Always Keep on this PC or not depending on the storage space you have and the size of the Library. This can be done at a folder level. If not kept on a PC, you are given an icon that will download the file if required.
As mentioned, we manage all, of our files this way. Folders can be created at both the local and SharePoint level.
PowerApps also interacts well with these Libraries and includes the ability to display thumbnails and pictures in galleries, including on mobile devices.
Regarding your question on folders, you simply create them in the SharePoint library as above.
The OneDrive files actually “live” somewhere on your corporate base site, however are accessible either through SharePoint, PowerApps or local OneDrive sync.
I am happy to give you more information on this.