You can use a wildcard in your VirtualHost
's ServerAlias
directive:
<VirtualHost *:80>
# Official name is example.com
ServerName example.com
# Any subdomain *.example.com also goes here
ServerAlias *.example.com
DocumentRoot "D:/xampp/htdocs/websites/xyz.com"
# Then rewrite subdomains into different directories
RewriteEngine On
RewriteCond %{HTTP_HOST} ^(.*).example.com$
# Use the %1 captured from the HTTP_HOST
# For example abc.example.com writes to websites/abc.com
RewriteRule ^(.*)$ "D:/xampp/htdocs/websites/%1.com/$1" [L]
</VirtualHost>
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