Drag & drop files or folders to create .m3u playlists. For each folder, a single .m3u file is created named after that folder. It will not replace already existing playlists of that name. The generated playlists do not contain EXTM3U information because a simple .m3u is nothing more than a text file with a list of file names per line. The initial tool for this task for me was a batch file. 😉
As the generated playlists only include filenames without any path, and they are located with the media files, they can be moved together with the files, as an example, for portable mp3 player usage.