[potato122]

I'm on a MacBook. Is there some type of virtual folder type that I can use that behaves like any other folder? Something where the files and folders within don't actually 'live' there.

I don't like tags because they're not tangible. If they could live somewhere on the desktop where I could click them, or be nestable, I would use them.

[robwormald]

You might be looking for Smart Folders - https://support.apple.com/kb/PH22188?locale=en_US

[_jsn]

You can create a Smart Folder that is based on one or more Tags (or any other combination of metadata, but Tags are useful in that you can manipulate them directly).

[zokier]

Symlinks? Lots and lots of symlinks?

[coldtea]

Smart (query based) Folders and Tags?

Both of which macOS offers...