I've probably used the two minute rule on many occasion while running my own business, but I know I did it without being very happy about it. I've always had a tough time dropping something I'm doing just to go and do something else and then come back. Even if it does take a couple of minutes. However, every time I would be glad that I did, even if it meant that it took longer to get back into the groove of the project I was working on simply because those under two minute tasks would, as you said, stack up and then I would have five to ten of them to do towards the end of the day when I really wanted to be done with them rather than actually being done with them. I guess it's a pick your poison kind of deal. :)