A. Click on your desktop. This will insure that you are working with your desktop, instead of some other folder. (You may need to close some of your windows to do this. To close folders, click the close box.)

B. In the Finder Bar at the top of the desktop, click on File.

Then, in the menu that opens, click on New Folder. (File|New Folder)

A new folder, labeled untitled folder, will appear on the desktop. The new folder is ready for an new name, and will remain ready until you click your mouse. Don't Click.

D. Begin typing your folder name, "Bookmarks". Then click your mouse. Now you have a folder named "Bookmarks", located on the desktop.

To make a folder inside a folder,

1. Open your folder.

2. With your folder open and selected, follow the steps above as often as necessary. (File|New Folder)