jodzeee

Nope. I don't see why it has to be one or the other when both would work even better. I don't see folders/notebooks as restrictive. Don't get me wrong, I love tags, but I can't rely on tags only to keep me organized. Why then do notebooks and stacks even exist then? If there's a hierarchy, why not extend it another level (or two, or ?). 

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).

I use both nested folders and tags for different reasons. I'd love to have the ability to nest more than one. If there's a good reason not to, then why is there the ability to nest one?