I have a client that wants a library with multiple nested
folders and I am trying to find something well written for the reasons
not to use nested folders. If anyone can forward a link that would be
great. This is for a proposal group and so you have many documents for
archiving..any advice is always helpful.

I want to use content fields to structure but the client is so closed
minded to this and from what I have read folders can slow down the
system.