Windows reports both, empty files and folders, as taking up
0 bytes. Surely it takes something to store the file name, attributes, date [created/modified/accessed] etc.
How is this weighted?
From an MS article titled Optimizing NTFS:
The italicised portion tells you why empty files are reported as taking up no disk space (the space taken up by the file table entry is not included in the calculations).
Edit: Another useful article detailing the exact process followed.