Here's a breakdown of where you can create these folders in Umbraco v13:

• Controllers Folder: In Umbraco v13, the Controllers folder is typically not included by default. This is because Umbraco now uses a more modular approach with ASP.NET Core. If you need to create custom controllers (e.g., SurfaceControllers, API Controllers), you should manually add a Controllers folder in the root of your project. To add a Controllers folder in Visual Studio 2022: Right-click on your project in the Solution Explorer. Select Add > New Folder. Name it Controllers.
• Models Folder: Similar to the Controllers folder, the Models folder is not automatically included. You can create this folder if you need to store your custom models (e.g., view models, data models). To add a Models folder in Visual Studio 2022: Right-click on your project in the Solution Explorer. Select Add > New Folder. Name it Models.