Yes, but not by simply renaming a folder. You would need tools like (Microsoft’s command-line tool), AnyBurn , or Imgburn to package files into a bootable ISO. However, for Windows itself, always download official ISOs rather than creating custom ones unless you are an advanced user.
IT professionals download one ISO and use it to upgrade or deploy Windows across many computers.
Imagine you have a physical Windows installation DVD. An ISO file is the exact digital "image" of that DVD.