I have 100 GB of data that contain a lot of folders and files.
Is there a way to create a VHD file from these folders and files?
You would first create a VHD image of ~100GB+ and then mount it and copy the data files over onto it. An empty VHD should take up relatively little disk space IIRC but you have to make sure it isn't preallocating it if that is what you want. Why do you want to store them in a VHD anyways? Not seeing the practical use myself though that doesn't mean there isn't one.
http://technet.microsoft.com/en-us/sysinternals/ee656415.aspx could be used to create the file from selected partitions assuming you have all your data on a partition. ie if you have only one partition that means the OS is on there as well and you wouldn't want to clone that.