def lowstate_file_refs(chunks, extras=''):
    '''
    Create a list of file ref objects to reconcile
    '''
    refs = {}
    for chunk in chunks:
        if not isinstance(chunk, dict):
            continue
        saltenv = 'base'
        crefs = []
        for state in chunk:
            if state == '__env__':
                saltenv = chunk[state]
            elif state.startswith('__'):
                continue
            crefs.extend(salt_refs(chunk[state]))
        if saltenv not in refs:
            refs[saltenv] = []
        if crefs:
            refs[saltenv].append(crefs)
    if extras:
        extra_refs = extras.split(',')
        if extra_refs:
            for env in refs:
                for x in extra_refs:
                    refs[env].append([x])
    return refs
Create a list of file ref objects to reconcile