如何从路径创建嵌套数组？

Question

I'm trying to create a "tree" structure from array of the paths, but I can't create create nesting like in example.

I'm "exploding" strings by "/" characted and do "for" loop for it, but somethig gone wrong and it's doesn't work.

A little example what I trying to do:

$files = [
    'file.txt',
    'another_file.txt',
    'path/to_file.txt',
    'path/to/file.txt',
];

// I need to get:
array(
    'file.txt',
    'another_file.txt',
    'path' => array(
        'to_file.txt',
        'to' => array(
            'file.txt'
            // ...
        ),
    )
)