IssueTracker

Click on a `res` directory
New > Android Resource Directory

See image

Looks like it's related to this code
https://cs.android.com/android-studio/platform/tools/adt/idea/+/mirror-goog-studio-main:android/src/com/android/tools/idea/ui/resourcemanager/qualifiers/QualifierConfigurationViewModel.kt

and

https://cs.android.com/android-studio/platform/tools/base/+/mirror-goog-studio-main:sdk-common/src/main/java/com/android/ide/common/resources/configuration/FolderConfiguration.java

```
Build: AI-231.9161.38.2311.10413018, 202306292251

AI-231.9161.38.2311.10413018, JRE 17.0.7+0-17.0.7b829.16-10353782x64 JetBrains s.r.o., OS Linux(amd64) v6.1.25-1rodete1-amd64, screens 3840.0x2160.0, 2560.0x1440.0

AS: Hedgehog | 2023.1.1 Canary 11
Kotlin plugin: 231-1.8.21-release-380-AS9161.38.2311.10413018
Android Gradle Plugin: 8.0.2
Gradle: 8.2.1
Gradle JDK: JetBrains Runtime version 17.0.7
NDK: from local.properties: (not specified), latest from SDK: 25.2.9519653
CMake: from local.properties: (not specified), latest from SDK: (not found), from PATH: (not found)
```