For the purpose of moving mp3's to my Nexus One, I'm using Windows 7 and WMP v11. It may or may not work with previous versions, but this works for me; your mileage my vary
Connect your Nexus One to the computer with the USB cable
USB Connected will appear in the Notifacation area, click that and then click Mount in the pop up.
Open Windows Media Player, and click the Sync Button in the top right of the window.
Your Nexus One should be listed there with a drive letter.
Start picking and choosing music from your library, and drag the highlighted songs to the sync list on the right. Note: Once you bring one song over, it will automatically start moving files. Control clicking each song you want to add, then drag them all over at once is an alternative.
Once you have your songs selected and in the sync list, click Sync in the top right corner.
This process automatically creates a Music folder at the root level of the SD card. Hopefully some of you find this useful, especially coming from using iTunes
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