New Smart Folder with a cogwheel icon is in the File menu of Notes.app, while New Smart Folder with a folder+cogwheel icon is in the File menu of Finder.app.
Thanks! I don't use the notes app, cog is not the best icon for that but I suppose it's differentiated from the file system version, if I read them both the same I might be confused, but not sure why they selected cog!!!
