Structures in C# are similar to classes but are value types stored on the stack. The document defines a Student struct with roll_number and Name properties, and shows how to declare a variable of the struct type, assign values to its properties, and copy one struct to another. Structs can also contain methods, as shown in the Rectangle struct example which defines a constructor, Area method, and Display method. Nested structs are also possible, like an Employee struct containing a nested Salary struct. The key differences between structs and classes are that structs are value types stored on the stack while classes are reference types.