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Not everyone has the same notion of "to be done today", and those of us with more of a GTD slant to our workflow are likely to see constructing the "today" list as the equivalent to a practice specifically discouraged by David Allen, namely, the making of daily to-do lists (see p. 40, 'No More "Daily To-Do" Lists'). But, if you find that to be a useful practice, flag the actions and/or projects that you want to work on today, and work from the Flagged smart folder.

Personally, I'd much rather see a "Started Today" smart folder that shows all the actions which have become available today (think tickler folder), which can't be emulated in any reasonable fashion. Much more relaxing to be proactive, knocking things off as they become available for action, rather than reactive, scurrying to get things done just before the deadline.