You are already familiar with opening and working within GPMC, but one thing we have not covered is the ability to create or delete OUs from inside this console. Similar to ADUC, when you open GPMC, you can see all of the OUs that are present inside your domain, and creating or deleting new OUs is as simple as right-clicking and choosing the appropriate action. You can see in the following screenshot that I have mirrored what I did earlier inside ADUC, right-clicked on my Accounting Computers OU and now see the options to either Delete, or to create a New Organizational Unit:

Is there a right or a wrong answer as to which console is the better place to perform these functions? Generally, you always want to be manipulating your OUs by using ADUC. While all of your Group Policy-related functions are requiring you to be logged in to GPMC, it is worth the few extra clicks to get ADUC open, because working with OUs inside the GPMC has some limitations. Most importantly, when inside GPMC, you cannot see inside of the OUs! There is no way to tell what user or computer accounts exist inside the OU that you are working with, so if you decided to do something such as deleting an OU, you could potentially also be deleting items that you couldn't even see!

Let's show a quick example. We will pretend that I want to do some cleanup and delete my Accounting Computers OU. Inside that OU, however, there are still four computer objects that I will lose if I delete this OU. When I click on Accounting Computers from inside ADUC, I can see these computer objects. When I click on Accounting Computers from inside GPMC, I have no idea that there are items inside this OU, and I could easily delete something accidentally: