This is a simple automation script to open a new Finder window with a pre-defined set of paths each in a new tab. Run it in `/Applications/Utilities/Script Editor.app` (hint: you can save the script as a standalone executable from there).

finder-paths.applescript

set paths to {"/Users/darwin/Music", "/Users/darwin/Desktop"}

-- initialize new Finder window
tell application "Finder"
	activate
	set finderWindow to make new Finder window
	set toolbar visible of finderWindow to true
end tell

-- open all paths as new tabs
repeat with path in paths
	set applePath to POSIX file path
	tell application "System Events"
		keystroke "t" using command down
	end tell
	tell application "Finder"
		set target of finderWindow to applePath
	end tell
end repeat

-- close the initial tab
tell application "Finder"
	activate
	tell application "System Events"
		keystroke tab using control down
		keystroke "w" using command down
	end tell
end tell

Try to look here: https://gist.github.com/darwin/05967eedcc377fdff843c3402e11dc69

Can confirm script works when replacing 'open all paths as new tabs' section with darwin's link.
Tested on MacOS Catalina (10.15.6 19G73).

Thank you!

When running the line:

set target of finderWindow to applePath

The error

Script Error
Finder got an error: AppleEvent handler failed.

occurs.

I have tried my best to search this behavior, but I am still coming up short. Can you please assist? It would be much appreciated.

OS | Monterey 12.5.1
Script Editor 2.11 (227) (AppleScript 2.8)