The way I code now after 10 years: Use one big file. No executable I'm capable of writing on my own is complex enough to need 50 files spread across a 3-layers-deep directory tree. Doesn't matter if it's a backend, a UI, or what. There's no way your React or whatever tutorial example code needs that either. And you don't gain any meaningful organization splitting into files when there are already namespaces, classes,…
I like simplicity but this sounds pretty awful if you work in a team - file structure can help with the domain design too.
On the other side, I've seen people spend hours preemptively deciding on a file structure. It often stops making sense a month later, and every code review has a back and forth argument about what to name a new file.