@w3wilkes While having the exact same subfolder hierarchy is great, and certainly makes managing your music collection easier as you can just copy the whole lot over from your computer to your phone, all Poweramp actually needs in order to find a song in your new Library is the exact filename and first containing folder name, the rest of the path information is discarded.   For example if a PC-sourced M3U playlist contained a reference to a song thus: C:\Users\<me>\Music\Studio A