Virtual Folder is a small, well-focused application that falls into the "It does one thing, and if you want that one thing, get it" category of programs. What's the one thing it does? This $30 program allows you to select any folder on your hard disk and create a "virtual" folder, located under an equally-virtual disk drive. Why would you do this? Say you're working on a project where the spreadsheets are in the Excel directory, the memos are in the Word directory, and the scans are in the Photoshop directory. Instead of constantly flipping from directory to directory--or keeping a lot of Explorer windows open on your screen--you can create virtual folders under a single "drive" which puts them all clustered together for easy navigation, without changing file paths, or cluttering your system up with shortcuts that will soon be outdated. Just right-click a folder name, and you're done. Delete the virtual folder when it is of no further use to you--it will not delete any files.
And... that's it, really. Virtual Folder has two functions--"Create Virtual Folder" and "Delete Virtual Folder". If you wish to create virtual folders, and then delete them, this program is feature-complete. Whether or not it's worth the price is less easy to gauge, but the 30-day trial is long enough that you can judge for yourself.