I’m currently trying to set up a GTD system using as few files as possible, and relying a bit more on search — as Danny hinted at. (I don’t want the intimidation factor of “too many buckets” to keep me from using the system.) One idea I have is, rather than creating physical lists, to begin each line with the name of a “virtual list”. For example, “@calls call grandma” or “@groceries buy milk”. That way, I can either look at the whole thing — or do a “grep @calls” or “grep @groc” and have my calls and groceries items listed individually.