gistfile1.txt

PLAY [all] ******************************************************************** 

GATHERING FACTS *************************************************************** 
ok: [tyrion]

TASK: [Create workdir] ******************************************************** 
ok: [tyrion]

TASK: [Create user homes] ***************************************************** 
ok: [tyrion] => (item={'owner': 'root'})
ok: [tyrion] => (item={'owner': u'drybjed', 'dirs': ['user1', 'user2']})

TASK: [Create directories] **************************************************** 
fatal: [tyrion] => could not find 'dirs' key in iterated item '{'owner': 'root'}'

FATAL: all hosts have already failed -- aborting

PLAY RECAP ******************************************************************** 
           to retry, use: --limit @/home/drybjed/test_mkdir.retry

tyrion                     : ok=3    changed=0    unreachable=1    failed=0   

test_mkdir.yml

---

- hosts: all
  sudo: True

  vars:
    workdir: '/tmp/workdir'
    directories:
      - owner: 'root'
      - owner: '{{ ansible_ssh_user }}'
        dirs: [ 'user1', 'user2' ]

  tasks:

    - name: Create workdir
      file: state=directory path={{ workdir }}

    - name: Create user homes
      file: state=directory path={{ workdir + '/' + item.owner }}
            owner={{ item.owner }} group={{ item.owner }}
      with_items: directories

    - name: Create directories
      file: state=directory path={{ workdir + '/' + item.0.name + '/' + item.1 }}
            owner={{ item.0.owner }} group={{ item.0.owner }}
      with_subelements:
        - '{{ directories }}'
        - 'dirs'
      when: item.0.dirs is defined and item.0.dirs