How to organize the nesting of folders by subject?

Question

Taxonomy

I'm trying to organize data storage on my PC.
How to properly nest folders if they have common folder names:
1. Books
1.1 Economics
1.2 Physics
2. Tables
2.1 Economics
2.2 Physics

OR another option, first the name of the subject, and then the types of materials

1. Economics
1.1 Books
1.1 Tables
2. Physics
2.1 Books
2.2 Tables

Answer 1

What should simultaneously fall into the zone of your attention - put in a separate folder.

Answer 2

In this case, there is no one answer how to do it "correctly". If one method is more convenient, then choose it.
The library chooses the 2nd option. Then in one topic (economics) it is easier to choose something of interest, regardless of the type of material.

Answer 3

2nd - the most understandable.
According to the 1st - there may not be tables, but you will have to search among others.