Sorry, I guess I meant stacks then. I think of tags as keywords to help find my notes (topic, category, author, geography, etc.), not a way to organize them. Here's how I think (and apparently many others who are requesting this): a file cabinet (level 1) with drawers (level 2 - notebooks) that contain hanging folders (level 3 - stacks) and folders inside those (what EN is missing) that contain paper (notes) I'd have the choice and ability to thumb through my drawers and folders to find what I need, or with the magic of tags or searching, I could find things that way. A physical file cabinet is more limiting because in an electronic filing system you can normally nest to your hearts content. But for some reason, Evernote seems to be more limited than a physical file cabinet (except for tagging and searching, of course).