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Awhile back, I had a hierarchy of folders relating to abstract concepts like "Personal Development", etc. I believe this was from me trying to implement too much of Getting Things Done into Omnifocus. It was too much.

I left Omnifocus for awhile, and since I've been back, I use Folders strictly for Areas of Focus. I have three: Personal, Work, and one more for an organization I volunteer for. That's it. (If I didn't spend a considerable amount of time with the organization, I would have just lumped that in with Personal). There's no drilling down any further. Plus, I can use the Focus feature with Perspectives and my Areas of Focus.

This works great for me. Anything more (or less) is too chaotic.
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