Open the folder into which you wish to create your MP3 songs directory. This could be an existing folder such as "My Documents," "My Music" or even your computer's desktop.
Right-click a blank area within the folder or on your computer's desktop.
Drag your mouse cursor to the "New" tab and click "New Folder" if you are using a Windows-based computer. Drag the mouse cursor over the "File" tab and select "New Folder" if you are using a Mac.
Type a name for the new folder into the open name field. You may choose to call the folder "MP3," "Songs" or another title that you can easily identify with your MP3 collection.
Open the newly created MP3 directory.
Repeat Steps 2 through 4 to create subdirectories by classification to effectively organize your MP3 storage. For example, you can choose to store and categorize the songs by artist, album, genre or alphabetical title. Name the folders accordingly as per your organizational needs.