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So, for example, if you have a woman's t-shirt in the Women -> T-Shirt subcategory, it would appear under both Women and T-Shirt category listings.
Magento Documentation /docs/magento/basic/store_categories.mdWe have put together a SpreadShirt store that showcases 5 distinct designs from 3 designers.
RocketTheme Articles /blog/design/59-rockettheme-tshirtsIf you have a limited number of SKUs, this would be a good place to put variables (such as shirt size, color, etc.) in the event that you want these variations to appear under a single SKU.
Magento Documentation /docs/magento/basic/products.md