Without stepping into the holy war of folders vs. metadata I would like to share a quick tip for how to get rid of those pesky empty folders in your document libraries by creating a view which shows you all the folders which don’t have any child items in them. Note this only seems to work for root folders and not subfolders. I’m still trying to come up with a clever way to identify those subfolders as well.
Create a view like normal but under the filter section, you’ll want to set the following condition to be true:
1. Folder Child Count is equal to 0
2. Content Type is equal to folder
Click apply and boom – you have a view of your current document library with just folders that are empty!
For big libraries you might want to show more than 30 items by default so you can delete all those empty folders in one shot.
Hope that helps, and happy SharePointing!