GNU Tar on Windows XP

I'm trying to see if I can use gnu tar to recreate an existing
directory structure, without all the files.

If I nav to a folder in Explorer and create a new folder called "TOP",
then go into TOP and create "MIDDLE" and
then go into MIDDLE and create "BOTTOM"; and leave them emtpy.

then I go back up to TOP and use

tar -c -f  MyDir-Stru.tar TOP/* it creates an archive just fine, no
grumbling

J:\Temp Folders\wbtTemp>tar -c -f MyDir-Stru.tar Top/*

J:\Temp Folders\wbtTemp>dir *.tar
 Volume in drive J is Big Hard Drive
 Volume Serial Number is C04F-2C92

 Directory of J:\Temp Folders\wbtTemp

03/01/2008  04:45 PM            10,240 MyDir-Stru.tar
               1 File(s)         10,240 bytes
               0 Dir(s)  142,089,994,240 bytes free

J:\Temp Folders\wbtTemp>tar -t -v -f MyDir-Stru.tar
drwsrwsrwx user/group        0 2008-03-01 15:41 Top/Middle/
drwsrwsrwx user/group        0 2008-03-01 15:41 Top/Middle/Bottom/

I can now use -x and recreate the folder structure !!! Nice !!!

*** However ***

if I use

J:\Temp Folders\wbtTemp>tar -c -f Test.tar | find Top ! -type f
tar: Cowardly refusing to create an empty archive
Try `tar --help' for more information.
Top
Top\Middle
Top\Middle\Bottom

tar gives up and won't create the archive. Am I doing something
wrong ? Just not possible ?

I'm using...

J:\Temp Folders\wbtTemp>tar --version
tar (GNU tar) 1.12

is there a newer Windows binary out there ?