You're question is not very clear about what you actually need to do.
As I read it you have list in a text file consisting of all the folders you need to create which was created by doing a dir /ad.
That is you first problem. If you do this in the users home-folder on Vista or Win7 you get a mix of dirs and junctions.
You will have decide how to threat those. (Maybe skip the junctions ?)
Then you can use a variant on the FOR command to read the text file and call the MKDIR command for each folder.
Use FOR /? and MKDIR /? for some help. You will need CMD Extensions enabled. See CMD /? on how to do that if neccessary.
Be warned: FOR has very obscure and cryptic syntax, but it can do some amazing things if used properly.
After seeing the comments (and having a Windows box handy to check syntax):
dir /ad /b /s will get you a plain folder-list.
You will have to edit the output in a text-editor to change the drive-letter at the from or insert some extra level of folders some-where. You have to place a " before and after each line to handles paths with spaces properly.
Then run it through FOR like this:
FOR /F "usebackq" %i IN (dir.txt) DO MKDIR %i
Please note: The FOR command requires you to use %%i in stead of %i when you use it in a batch-file (as opposed to interactively).