<?php
$b = ['a', 'b', 'c',];
$a = [];
$tmp = &$a;
foreach($b as $v) {
$tmp[$v] = [];
$tmp = &$tmp[$v];
}
PD9waHAKJGIgPSBbJ2EnLCAnYicsICdjJyxdOwokYSA9IFtdOwokdG1wID0gJiRhOwpmb3JlYWNoKCRiIGFzICR2KSB7CiAgJHRtcFskdl0gPSBbXTsKICAkdG1wID0gJiR0bXBbJHZdOwp9CnZhcl9kdW1wKCRhKTs=