Tagging allows people to effectively organize web resources such as images, bookmarks or blog articles. Things are found easier by browsing tag clouds relying on the tags that have been assigned before. The success is by large determined by the quality and relevance of tags assigned to content – and so it is dependent on people who do the tagging. We investigate mental processes that underlie tagging. In order to improve quality of tagging, we provide guidelines for users of tagging systems and in addition we suggest features that an “intelligent” tagging tool should bear in order to facilitate the tagging process.