How to create two folders of same name

1
Renaming two or more files with same name is not possible with MS windows ,but with the help of ASCII codes ,it is possible:

Just follow the steps correctly
1.Right click on file or folder and choose "rename"
2.Then hold "Alt" key and press "255"
3.Then again hold "Alt" and following below number

65 for A
66 for B
67 for C
68 for D as it..
..
..
..
91 for Z [as per ASCII codes]
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    How to create two folders of same name