A layman’s explanation for “Everything is a file” — what differs from Windows?

I know that “Everything is a file” means that even devices have their filename and path in Unix and Unix-like systems, and that this allows for common tools to be used on a variety of resources regardless of their nature. But I can’t contrast that to Windows, the only other OS I have worked with. I have read some articles about the concept, but I think they are somewhat uneasy to grasp for non-developers. A layman’s explanation is what people need!

How are directories implemented in Unix filesystems?

My question is how directories are implemented? I can believe a data structure like a variable e.g. table, array or similar. Since UNIX is Open Source I can look in the source what the program does when it created a new directory. Can you tell me where to look or elaborate on the topic? That a directory “is” a file I could understand and is a directory really a file? I’m not sure that it is true that files are stored “in” files while still in way you could say the word file about nearly anything and I’m not sure what absolutely not is a file since you could call even a variable a file. For example a link is certainly not a file and a link is like a directory but then this violates that a directory is a file?