[whpalmer4]

In my opinion, you should have as many contexts as you need to categorize your work so that you don't find yourself looking at a single context and having to decide if you can do an action based on the context. For example, a @computer context is a fairly natural idea, but if you have a bunch of tasks which need to be done on a particular computer it would be better to make a hierarchy of that context, assigning tasks that really can be done at any machine to the top level.

If you have an iPhone or iPod touch, the location awareness of contexts is clearly more useful if you have a variety of errand contexts.

I have about 60 contexts, with over 30 of them nested, in some cases a few layers deep. I wouldn't hesitate to add more if I identified another common subset of my actions that could be teased out. One example I haven't ever seen on the forum is my Ladder context. There are numerous tasks around my house that require or are eased by having a ladder. Many are not urgent, so they may sit around for a while until I accumulate enough such tasks to make it worth the bother of getting out the ladder. When I do, I want an easy way to find all of the tasks that could be profitably acted on now that the ladder is in the house, and looking at the ladder context gives me that handily. It is a good example of a context that may never have many actions assigned yet is much more useful than having the actions in a more general context.