Question

Ok, I’ve been working with people on this code, and they have with some help we have come up with this:

This works universally between a Mac and PC.

Option Explicit

Sub CreateFolders()

Dim Sheet1 As Worksheet 'Sheet1
Dim lastrow As Long, fstcell As Long
Dim strCompany As String, strPart As String, strPath As String
Dim baseFolder As String, newFolder As String
Dim cell As Range

Set Sheet1 = Sheets("Sheet1")

With Application
    .ScreenUpdating = False
    .DisplayAlerts = False
    .EnableEvents = False
End With

With Sheet1

    lastrow = Sheet1.Cells(Rows.Count, "B").End(xlUp).Row
    baseFolder = "Lists!$G$1"
     'folders will be created within this folder – Change to sheet of your like.

    If Right(baseFolder, 1) <> Application.PathSeparator Then _
     baseFolder = baseFolder & Application.PathSeparator

       For Each cell In Range("S3:S" & lastrow)    'CHANGE TO SUIT

           'Company folder - column A

           newFolder = baseFolder & cell.Value
           If Len(Dir(newFolder, vbDirectory)) = 0 Then MkDir newFolder

           'Part number subfolder - column C

           newFolder = newFolder & Application.PathSeparator & cell.Offset(0, 1).Value
           If Len(Dir(newFolder, vbDirectory)) = 0 Then MkDir newFolder

       Next

End With

    With Application
        .ScreenUpdating = True
        .DisplayAlerts = True
        .EnableEvents = True
    End With

End Sub

Answer 1

baseFolder = "Lists!$G$1"

This assigns to baseFolder the literal value "Lists!$G$1", not the contents of the cell. You probably meant

baseFolder = Woksheets("Lists").Range("$G$1").Value

(or baseFolder = [Lists!$G$1], if you prefer that syntax).

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Also you might find this function useful: MakeSureDirectoryPathExists.