I have a folder with videos in it. (These are TV shows). This contains a number of subfolders the divides these into the show and the various series - So for example Doc Martin Series 1, Series 2 etc.

Im trying to create smart playlist that can show only the shows in these folders that have not been seen. But I want to retain the folder structure. I cant see a way of doing this other than creating a playlist for each folder - which seems cumbersome.

So if I had say:
TV Shows
Show 1
Ep 1 Play Count 1
Ep 2
Ep 3
Show 2
Ep 1 Play Count 1
Ep 2 Play Count 1
Ep 3
Show 3
Ep 1 Play Count 1
Ep 2 Play Count 1
Ep 3 Play Count 1

Would like to see the root - TV Shows. When I go into there there would be 3 folders. Show 1 would have 2 items in, show 2 would have 1 and show 3 would have none (or better yet the playlist simply wouldnt show)

Finally - what determines when the play count increases - I know I can manually edit this but im curious as to when it considers the item to have been played.

Thanks