No, stick to the tutorial https://www.zen-cart.com/tutorials/i...hp?article=142 for a custom template.
Code:
includes
/templates
/CUSTOM
/common
/css
stylesheet.css
/images
/sideboxes
/templates
template_info.php
What custom folders (overrides) are for is to allow you to edit core/main files without them being wiped out in a future upgrade. For example, if you edit includes/languages/english/meta_tags.php these changes would be wiped out from uploading a fresh meta_tags.php in a future full-upgrade. If the coding of these files is changed in an update then it will be easy to compare.
As stevesh said, just add override folders everywhere you see "classic"
The *only* exception to this would be includes/templates where it's not really an override folder but rather your actual custom template.