Create a new site in your your multisite installation within a files, modules and themes directory.
Name of the site. Mandatory.
Comma seperated list of aditional directories.
drush -r /path/to/drupal multi-site example.com --create-directories=dir1,dir2,dir3
Create the site 'example.com' within a settings.php, a 'files', 'themes', 'modules' directory and the additional directories 'dir1', 'dir2' and 'dir3' in /path/to/drupal/sites.