A mu-plugin is similar to a classic plugin, except that it is not stored in the plugins directory of the wp-content folder, but rather in the mu-plugins directory, of the same folder. If you have never used mu-plugins before, this directory should not exist, but you can create it without any problem.
Note that the directory where you will store your mu-plugins is /wp-content/mu-plugins, but you can change this by defining two constants in the wp-config.php file: WPMU_PLUGIN_DIR and WPMU_PLUGIN_URL.
Be careful: if you define these two constants, WordPress won’t redefine them, so if the path is not valid, mu-plugins won’t be loaded. Moreover, in the wp-config.php file, you must define these constants before the line where WordPress includes the wp-settings.php file, that means you won’t be able to use some useful constants like WP_CONTENT_DIR for example.
If you add a new folder containing another mu-plugin, you will have to edit the load.php file. However, you can automate this process thanks to some PHP functions. Replace the content of the load.php file by the following lines.