Still use the directory command and also remove the fixture comments.

railties/lib/rails/generators/rails/app/app_generator.rb

@@ -157,17 +157,7 @@ module Rails::Generators
 
     def create_test_files
       return if options[:skip_testunit]
-      empty_directory "test"
-
-      inside "test" do
-        template "test_helper.rb"
-
-        directory "fixtures"
-        directory "functional"
-        directory "integration"
-        directory "performance"
-        directory "unit"
-      end
+      directory "test"
     end
 
     def create_tmp_files

railties/lib/rails/generators/rails/app/templates/test/test_helper.rb.tt

@@ -3,13 +3,13 @@ require File.expand_path('../../config/environment', __FILE__)
 require 'rails/test_help'
 
 class ActiveSupport::TestCase
+<% unless options[:skip_activerecord] -%>
   # Setup all fixtures in test/fixtures/*.(yml|csv) for all tests in alphabetical order.
   #
   # Note: You'll currently still have to declare fixtures explicitly in integration tests
   # -- they do not yet inherit this setting
-<% unless options[:skip_activerecord] -%>
   fixtures :all
-<% end -%>
 
+<% end -%>
   # Add more helper methods to be used by all tests here...
 end