1. Open your project explorer (this folder structure will not visible in Android explorer)
2. Create a new directory inside res folder name this new directory “layouts”. (This can be whatever you want)
3. create directory tree inside layouts folder (in my example i have created gallery inside layout and values, home ->layout and values, payment ->layout)
4. move your xml files into desired directory (inside layout folder) and delete the old layout folder

5. Add the following code in gradle file (app/build.gradle)

android {
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    sourceSets {
        main {
            res.srcDirs =
                    [
                            'src/main/res',
                            'src/main/res/layouts',
                            'src/main/res/layouts/gallery',
                            'src/main/res/layouts/home',
                            'src/main/res/layouts/paymet'
                    ]
        }
    }
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}