This is my new Divided Stacking Box Tray and it is fabulous for desk storage or to give as a gift! It has a base box that has a long storage box inside and comes with a divider that can be placed to create two compartments then there is a top tray (with handles) that sits on top. This tray can be used as it is or you can cut the two additional boxes that sit inside it. There is also a divider that comes in the file to split these boxes into two sections! The image shows the bottom tray with divider and the top tray with two boxes and one divider and what they look like together. This file works with both the 12x12 and 8-1/2x12 mats. You can find additional images and a full tutorial on my blog: http://jamielanedesigns.blogspot.com/2013/07/divided-stacking-box-tray.html