I came here looking for hierarchical folders (ie "nested notebooks" or whatever's your favorite term). A lot of the data in my head is organized that way, or at least it's easier for me to think that way. The tags help me to make associations between data, and I can see how some people are satisfied that that's all they need. I'll ask people not to reply with "well, I don't need that, and don't expect it in evernote", even if it's true. I'm still expressing what I'm hoping for. Sure, hierarchical, directory structures (eg on hard drives) are limited to looking physically like a tree, and tags add necessary meta-connections (or shortcuts). But visually, in my head, all that tagged data just looks like one big bowl of soup, unless I can somehow at least see its most significant structure, which is what nested folders help me with. Partly because there's a lot of context that's inherent in the structure (or at least in "my" structure). Parents matter, but not to tags, unless you complicate the tags with prepended codes, or something. (Sorry, I shouldn't say "unless you complicate the tags", because I'm really describing how I think, not you. We don't want to limit each other's preferred ways to visualize data, right?) So just saying my piece here, because I've read the whole thread, and I really hope that at least some people don't consider this as "beating a dead horse". Hierarchical organization, despite its limitations and even if tagging is the best/primary method to categorize data, helps me .