In every previous version of Ubuntu, I'd just right click the file, hit Properties, then one of the tabs would let me add all the custom icon tags I'd like. It seems to be completely missing in Oneric, though I can still see the icons on files I've tagged previously, there's just no way to change them.
Ubuntu – How to tag files with custom emblems in Nautilus?
11.10nautilus
Best Answer
The Gnome 3 devs have removed the Backgrounds and Emblems tab for the following reasons:
The article goes onto mention that the underlying API is still there and certain apps like DropBox can & does make use of it.
Linked Question: