When you follow a high number of profiles on Twitter, it is sometimes difficult to get to know the important and useful tweets in between the “noise” of your timeline. Twitter Lists come in handy to keep up with the best tweets from the people you follow and cut the noise in your stream. You can have different categories of lists eg “customers”, “partners” etc to help you sort the content and you can make your lists public or private. Plus, lists are a form of appreciation on Twitter, a gesture of gratitude. And you might get listed back too.
Learn how to create Twitter lists here.
https://support.twitter.com/articles/76460-how-to-use-twitter-lists