Dir['**/*']
Dir.glob('**/*')

Note : the list above contains folder names but not hidden files. This will give also hidden files and folders :

require 'find'
Find.find('.') { |f| puts f }

Note : symbolic links included but not followed.

Search for specific extensions :

Dir['**/*.{jpg,JPG}']
Dir.glob('**/*.{jpg,JPG}')

Additional tags : glob, subdirectory, subdirectories, directory, directories, subfolder, subfolders, folder, folders, subdir