Is the theme tutorial of Shopware 6 even correct?

https://docs.shopware.com/en/shopware-platform-dev-en/theme-guide/twig-templates?category=shopware-platform-dev-en/theme-guide

The tutorial shown here states that new template files should be created in the directory src/Resources/app/storefront/views/ of the plugin. However when you create a file there nothing is being changed. Is that correct ? How should you extend the templates in your theme?