We use the Monte Carlo simulation package FLUKA to study the production of neutrons in extensive air showers. In contrast to typical shower simulations, we consider
the full range of neutron energies extending down to thermal neutrons. The importance
of different neutron production mechanisms and their impact on the predicted neutron
distributions in energy, lateral distance, and arrival time are discussed and compared
with those of muons. In addition, the dependence of the predictions on the primary particle is studied.