Copy the `layouts` and `static` folders to your Hugo site root.
Better yet, use `git submodule add https://github.com/alexandruioanp/hugo-universal-collapsible/` and create the appropriate symlinks. This way it's easy to update.
Ensure that the CSS and JS files are copied over to your output (`public`) folder when rendering. The expectation is that they will be accessible at `<BaseURL>/<ext>/collapse.<ext>`. This can be changed as needed in `collapse.html`.
If one of the sections (`above`/`below`) contains HTML (e.g. from another shortcode), you might have to enable unsafe rendering in `config.toml` (depending on your Hugo version):