Create a Set GS01 w/just Hierarchy nodes

[sap_cohort]

I have a requirement to store a list of GL Acct Hierarchy Nodes to be accessed by CDS or ABAP Program.
I wanted to consider using some standard functionality for this before just a flat table

Is there a way to create a GS01 Set that would hold just a list of GL Account Hierarchy Nodes?

Requirement does not allow the use of Fiori Manage Global Hierarchy

Thanks for any input on this.

[sap_cohort]

Or would it just be best to create a table to store the hierarchy nodes and maintain via SM30?

Thanks for any thoughts on this.