This is a question which can be answer in 1000 possible ways. So many tutorial will show you how to create basic plugin file structure add scripts what is the ber minimum to create plugin. I don’t say don’t do it… Do it learn as much as you can but don’t stress your head about it too much. Those are not most important things you need to know. Once you know the ber minimum don’t do it step by step just to prove you can do it on your own. Instead try to use a starter plugin which you can modify and learn from it while using it instead.
I strongly advice to use something like this starter boilerplate. It have all the files in place. It does hove all files linked together so most of boring stuff is already solved so you can learn from it (how to do it the proper way) and concentrate on the actual problem you are solving and not the plugin structure.