Step Two:

I am reading here:http://www.zen-cart.com/content.php?...late-overrides

That if I want to edit the file "meta_tags.php" and keep it intact after an upgrade I need to set up a directory that looks like this:

I wrote:

/includes/languages/english/Custom/meta_tags.php


My understanding is this is not a part of the includes/Custom directory I created in Step One but higher in the directory. Is this correct ?
So then the answer to "Is this correct?" is yes.