$ mkdir /tmp/ipfs-test && cd /tmp/ipfs-test
$ mkdir folder
$ echo "Hello" > folder/test.txt
$ touch out.car
$ car create --output out.car folder
$ ls -l
total 4
drwxrwxr-x 2 user user 40 Jan 25 22:10 folder
-rw-rw-r-- 1 user user 352 Jan 25 22:11 out.car