Make MVC @helper in more organized way

Step 1 : On The Project Create a New Director App_Code
Step 2 : To App_Code Directory Add a New Razor View Page Name It Content.cshtml
Step 3 : Paste The Helper , Here You can see the Code Modifications 

Content.chtml

@using System.web.mvc;

@helper GenerateHTMLString(string val)
{
 

val

}

http://mvc4beginner.com/Tutorial/MVC-Best-Practice-Managing-Scripts.html