#!/bin/bash

maketree() {
    local count line
    count=0
    while read line; do
        mkdir -p "$(dirname "$line")"
        if [[ ! -e $line ]]; then
            printf "%s\n" "$line" > "$line"
            ((count++))
        fi
    done
    printf "Created %d files\n" $count
}

if [[ -n $1 && $1 != - ]]; then
    maketree < "$1"
else
    maketree
fi