Icon Memos is a free application for writing short memos. The memos are arranged as icons in a layout similar to the iPhone home screen, with the added ability to create folders and subfolders for a high degree of organization. We call this the Iconic Hierarchical Filesystem. You can drag icons around to rearrange them or put them on separate pages, just like in the original home screen, or drop them in a folder (or drop them back out in the parent folder).

Sidenote: At the time of posting this program has been marked as beeing freely available without any costs. As this program is hosted with the AppStore the status might change. Authors like to publish their programs for free and / or for promotion purpose and then start charging.

http://appshopper.com/productivity/icon-memos