Use Tabbles to tag any kind of file and use tags like virtual folders .
Using Tabbles you can categorize your files, folders, internet addresses and Outlook emails by placing them to one or more tags. You can find them by browsing the tags as if they were virtual folders
Tabbles is well integrated into the Microsoft Windows environment: categorization can be done using the usual explorer functions, such as copy-and-paste, drag-and-drop or keyboard shortcuts.