Let say you want to create css/js file specific to a platform. For that you have to create a merges folder in root folder of you cordova porject. In merges folder create directory for each platform (android/ios..). then in specific platform folder create a css/js folder and put your css/js file specific to platform folder. That's it, once you run cordova build command, all js/css files corresponding to each platform would be placed in respected platform folder
Note: Make sure your root www/index.html will have same css/js defined. For that make sure you have same filename corresponding to each platform in merges folder.
//let say you are in CordovaMergesExample folder cd CordovaMergesExample //create test folder with com.test id and TestApp as name cordova create test com.test TestApp //add platform android and ios cordova platform add android ios ---------- //create merges/android/css/override.css and merges/ios/css/override.css ---------- //In root www/index.html add this stylesheet <link rel="stylesheet" type="text/css" href="css/override.css" /> ---------- cordova build ---> cordova build engine automatically identify the platform in merges folder and add files in respective folders. Check platforms/android/assets/www/css and platforms/ios/www/css