if you substitute torrents with ipfs this is trivial: # create empty folder FOLD...

if you substitute torrents with ipfs this is trivial:

    # create empty folder
    FOLDER=`ipfs object new unixfs-dir`
    # add folders to object
    FOLDER=`ipfs object patch "$FOLDER" add-link 2017-01 "$HASH_2017_01"`
    FOLDER=`ipfs object patch "$FOLDER" add-link 2017-02 "$HASH_2017_02"`
    FOLDER=`ipfs object patch "$FOLDER" add-link 2017-03 "$HASH_2017_03"`
    # print final hash
    echo $FOLDER

This would result in a hash that has the folders for January, February and March, which can have arbitrary nested folders and files in them.