The method you describe is fine if it works for you, Chris. For me, a simplifying awareness was this: the context tag is what makes something a “next action.” If all I do it tag a note with “@Shopping” or “@Errand”, then I can select that tag and know that the item will be listed in the search results.

It doesn’t matter whether I add “Milk” to a list in an existing note or a new note that just says “Get milk.” As long as I tag the notes with the right context tag, then I’ll be able to find it easily when I’m in a place to do take action.

When I first started using GTD, I tried to be too rigid in defining everything. Part of whats so great about GTD is that you can evolve your methods as long as you check that you’re following the basic principles from time to time.