Code complexity is a multidimensional concept that goes beyond the mere file structure of a project. It encompasses various factors that influence the intricacy of codebases. These factors include algorithmic complexity, such as the presence of nested loops or conditional statements that affect the execution flow and processing time. Additionally, the coupling and cohesion between classes and modules impact complexity. Highly interconnected components with extensive dependencies tend to introduce intricacies. Cyclomatic complexity, a metric based on control flow, evaluates the number of possible execution paths, revealing the intricacy of decision-making processes. Code duplication can also contribute to complexity, as it requires maintenance efforts and increases the chances of inconsistencies. Furthermore, the proper utilization of design patterns and architectural principles can simplify or complicate a project. It's important to consider these factors when assessing code complexity, allowing for a more accurate understanding beyond the surface-level file structure.