Hello and thanks,
I bought my wife an ipad2 yesterday. I have transfered her stuff off my Mac Book. She has a folder called "recipes" on there that I would like to transfer. I have Dropbox but this is not how I want her to access it. If it's possible, I would like to create a folder in the ipad, name it "recipes" and let the flow be as close to the Mac Book experience as possible. I don't want her to be alienated from using the new machine. I really want her off mine completely, you know?

Take a look at Goodreader, it will let you create folders (within the app of course).