Inheritance: Folders and Files & Liskov Substitution Principle

Based on what I have been reading about the Liskov Substitution Principle, I understand that a square and rectangle class cannot be a part of the same inheritance tree.

I would like to apply these ideas to a Folder and a File, as they commonly exist on disk. Is there a property of one or the other or both which would force a conclusion they too should not be part of the same inheritance tree according to Liskov?

What are some properties we could consider?

  1. The data. Files consist of bytes. However, Folders can be considered to consist of the bytes of the files they contain.

  2. Access to both is defined by permissions

I suppose the property where inheritance breaks down would be one concerning containment. A folder contains files. A file does not.