Organizing files and folders
If you want to add more folders to set up an organizational scheme, here's how to create a new folder:
- Make the Finder active (click the desktop, click inside any Finder window, or click the Finder icon in the Dock).
- From the File menu, choose New Folder; a new "untitled folder" icon appears in the active Finder window.
- Name your folder by simply typing a name in the highlighted text box next to the folder icon.
Or, you can simply press the Shift-Command-N key combination.
To organize your files and folders, drag any file, folder, or application that you want into your new folder, or drag the folder into any other folder to establish an organized hierarchy.
http://support.apple.com/kb/HT2476