diff --git a/packages/react/src/SelectPanel/examples/RefPicker.module.css b/packages/react/src/SelectPanel/examples/RefPicker.module.css
new file mode 100644
index 00000000000..50f07f445d5
--- /dev/null
+++ b/packages/react/src/SelectPanel/examples/RefPicker.module.css
@@ -0,0 +1,46 @@
+.TabList {
+  display: flex;
+  gap: var(--stack-gap-condensed, 0.5rem);
+  padding-inline: var(--base-size-4, var(--base-size-4));
+  border-bottom: var(--borderWidth-thin, var(--borderWidth-thin)) solid
+    var(--borderColor-muted, var(--borderColor-default));
+}
+
+.Tab {
+  display: inline-flex;
+  align-items: center;
+  gap: var(--stack-gap-condensed, 0.5rem);
+  padding-block: var(--control-medium-paddingBlock, var(--base-size-6));
+  padding-inline: var(--control-medium-paddingInline-condensed, var(--base-size-8));
+  margin-bottom: calc(-1 * var(--borderWidth-thin, 1px));
+  border: 0;
+  border-bottom: var(--borderWidth-thick, var(--borderWidth-thick)) solid transparent;
+  background-color: transparent;
+  color: var(--fgColor-muted);
+  font: inherit;
+  font-size: var(--text-body-size-medium, 0.875rem);
+  line-height: var(--base-text-lineHeight-normal);
+  cursor: pointer;
+}
+
+.Tab:hover {
+  color: var(--fgColor-default);
+}
+
+.Tab[aria-selected='true'] {
+  color: var(--fgColor-default);
+  border-bottom-color: var(--underlineNav-borderColor-active, var(--fgColor-accent, var(--color-accent-fg)));
+  font-weight: var(--base-text-weight-semibold, 600);
+}
+
+.Tab:focus-visible {
+  outline: var(--borderWidth-thick, 2px) solid var(--fgColor-accent, var(--color-accent-fg));
+  outline-offset: -2px;
+  border-radius: var(--borderRadius-medium, var(--borderRadius-default));
+}
+
+.TabPanel {
+  display: flex;
+  min-height: 0;
+  flex-direction: column;
+}
diff --git a/packages/react/src/SelectPanel/examples/RefPicker.stories.tsx b/packages/react/src/SelectPanel/examples/RefPicker.stories.tsx
new file mode 100644
index 00000000000..6210197544e
--- /dev/null
+++ b/packages/react/src/SelectPanel/examples/RefPicker.stories.tsx
@@ -0,0 +1,24 @@
+import React from 'react'
+import {RefPicker, type SelectedRef} from './RefPicker'
+
+export default {
+  title: 'Components/SelectPanel/Examples/RefPicker',
+  component: RefPicker,
+}
+
+export const Default = () => {
+  return <RefPicker />
+}
+
+export const Controlled = () => {
+  const [selected, setSelected] = React.useState<SelectedRef | undefined>({type: 'branches', name: 'main'})
+
+  return (
+    <div>
+      <RefPicker value={selected} onChange={setSelected} />
+      <p>
+        Selected ref: <strong>{selected ? `${selected.name} (${selected.type})` : 'none'}</strong>
+      </p>
+    </div>
+  )
+}
diff --git a/packages/react/src/SelectPanel/examples/RefPicker.test.tsx b/packages/react/src/SelectPanel/examples/RefPicker.test.tsx
new file mode 100644
index 00000000000..ee1c4c65716
--- /dev/null
+++ b/packages/react/src/SelectPanel/examples/RefPicker.test.tsx
@@ -0,0 +1,63 @@
+import React from 'react'
+import {describe, expect, it} from 'vitest'
+import {render} from '@testing-library/react'
+import userEvent from '@testing-library/user-event'
+
+import {RefPicker} from './RefPicker'
+import {branches, tags} from './ref-picker-data'
+
+const openPanel = async () => {
+  const view = render(<RefPicker />)
+  const user = userEvent.setup()
+  await user.click(view.getByRole('button', {name: /switch branches\/tags/i}))
+  return {view, user}
+}
+
+describe('RefPicker', () => {
+  it('renders an anchor button with the placeholder', () => {
+    const view = render(<RefPicker />)
+    expect(view.getByRole('button', {name: /switch branches\/tags/i})).toBeInTheDocument()
+    expect(view.queryByRole('dialog')).toBeNull()
+  })
+
+  it('opens a panel with two tabs that show per-tab counts', async () => {
+    const {view} = await openPanel()
+
+    expect(view.getByRole('dialog')).toBeInTheDocument()
+
+    const branchesTab = view.getByRole('tab', {name: new RegExp(`Branches\\s*\\(${branches.length}\\)`)})
+    const tagsTab = view.getByRole('tab', {name: new RegExp(`Tags\\s*\\(${tags.length}\\)`)})
+
+    expect(branchesTab).toHaveAttribute('aria-selected', 'true')
+    expect(tagsTab).toHaveAttribute('aria-selected', 'false')
+  })
+
+  it('filters the active tab with the shared search box and keeps the query when switching tabs', async () => {
+    const {view, user} = await openPanel()
+
+    const search = view.getByRole('textbox', {name: /filter branches and tags/i})
+    await user.type(search, 'release')
+
+    // Branches list reflects the query.
+    const matchingBranches = branches.filter(b => b.name.includes('release'))
+    expect(view.getByRole('option', {name: matchingBranches[0].name})).toBeInTheDocument()
+    expect(
+      view.getByRole('tab', {name: new RegExp(`Branches\\s*\\(${matchingBranches.length}\\)`)}),
+    ).toBeInTheDocument()
+
+    // Switching to Tags keeps the query and re-filters that tab's data (no "release" tags).
+    await user.click(view.getByRole('tab', {name: /Tags/}))
+    expect((search as HTMLInputElement).value).toBe('release')
+    expect(view.getByRole('tab', {name: /Tags\s*\(0\)/})).toBeInTheDocument()
+    expect(view.getByText(/No tags match "release"/i)).toBeInTheDocument()
+  })
+
+  it('selects an item, closes the panel and reflects the selection on the button', async () => {
+    const {view, user} = await openPanel()
+
+    await user.click(view.getByRole('option', {name: 'develop'}))
+
+    expect(view.queryByRole('dialog')).toBeNull()
+    expect(view.getByRole('button', {name: /develop/})).toBeInTheDocument()
+  })
+})
diff --git a/packages/react/src/SelectPanel/examples/RefPicker.tsx b/packages/react/src/SelectPanel/examples/RefPicker.tsx
new file mode 100644
index 00000000000..b79b144cdff
--- /dev/null
+++ b/packages/react/src/SelectPanel/examples/RefPicker.tsx
@@ -0,0 +1,165 @@
+import React from 'react'
+import {GitBranchIcon, TagIcon, type Icon} from '@primer/octicons-react'
+
+import {SelectPanel, Tabs, useTab, useTabList, useTabPanel} from '../../experimental'
+import {ActionList, CounterLabel} from '../../index'
+import classes from './RefPicker.module.css'
+import {branches, tags, type GitRef, type RefType} from './ref-picker-data'
+
+/**
+ * A reusable reference picker (think: choosing a git ref).
+ *
+ * A button opens a panel with two tabs — "Branches" and "Tags". A single shared
+ * search box at the top filters whichever tab is active; switching tabs keeps the
+ * query and re-filters that tab's data. Each tab shows a live result count.
+ * Single selection: picking an item closes the panel and updates the button.
+ *
+ * Built on the experimental, composable `SelectPanel` (v2) for the anchor button,
+ * overlay, shared search input and listbox, and on the experimental `Tabs`
+ * primitive (via its `useTabList` / `useTab` / `useTabPanel` hooks) for the
+ * accessible tablist that lives between the search box and the list.
+ */
+
+const tabConfig: Array<{value: RefType; label: string; icon: Icon}> = [
+  {value: 'branches', label: 'Branches', icon: GitBranchIcon},
+  {value: 'tags', label: 'Tags', icon: TagIcon},
+]
+
+const filterRefs = (refs: GitRef[], query: string): GitRef[] => {
+  const normalized = query.trim().toLowerCase()
+  if (normalized === '') return refs
+  return refs.filter(ref => ref.name.toLowerCase().includes(normalized))
+}
+
+type RefTabListProps = {'aria-label': string; children: React.ReactNode}
+
+function RefTabList({children, ...rest}: RefTabListProps) {
+  const {tabListProps} = useTabList<HTMLDivElement>(rest)
+  const {ref, ...listProps} = tabListProps
+  return (
+    <div ref={ref as React.Ref<HTMLDivElement>} {...listProps} className={classes.TabList}>
+      {children}
+    </div>
+  )
+}
+
+type RefTabProps = {value: RefType; count: number; icon: Icon; children: React.ReactNode}
+
+function RefTab({value, count, icon: TabIcon, children}: RefTabProps) {
+  const {tabProps} = useTab<HTMLButtonElement>({value})
+  return (
+    <button type="button" {...tabProps} className={classes.Tab}>
+      <TabIcon size={16} />
+      <span>{children}</span>
+      <CounterLabel>{count}</CounterLabel>
+    </button>
+  )
+}
+
+type RefTabPanelProps = {value: RefType; children: React.ReactNode}
+
+function RefTabPanel({value, children}: RefTabPanelProps) {
+  const {tabPanelProps} = useTabPanel<HTMLDivElement>({value})
+  return (
+    <div {...tabPanelProps} className={classes.TabPanel}>
+      {children}
+    </div>
+  )
+}
+
+export type SelectedRef = {type: RefType; name: string}
+
+export type RefPickerProps = {
+  /** Controlled selection. */
+  value?: SelectedRef
+  /** Called when the user picks a ref. */
+  onChange?: (selected: SelectedRef) => void
+  /** Label shown on the anchor button when nothing is selected. */
+  placeholder?: string
+}
+
+export function RefPicker({value, onChange, placeholder = 'Switch branches/tags'}: RefPickerProps) {
+  const [internalSelected, setInternalSelected] = React.useState<SelectedRef | undefined>(undefined)
+  const selected = value ?? internalSelected
+
+  const [activeTab, setActiveTab] = React.useState<RefType>('branches')
+  const [query, setQuery] = React.useState('')
+
+  const filtered = React.useMemo<Record<RefType, GitRef[]>>(
+    () => ({
+      branches: filterRefs(branches, query),
+      tags: filterRefs(tags, query),
+    }),
+    [query],
+  )
+
+  const onSelectRef = (ref: GitRef) => {
+    const next: SelectedRef = {type: activeTab, name: ref.name}
+    setInternalSelected(next)
+    onChange?.(next)
+  }
+
+  const onClosePanel = () => {
+    // Reset the shared query so the next open starts fresh.
+    setQuery('')
+  }
+
+  const renderList = (refs: GitRef[], type: RefType) => {
+    if (refs.length === 0) {
+      return (
+        <SelectPanel.Message variant="empty" title={`No ${type} found`}>
+          {query ? `No ${type} match "${query}".` : `There are no ${type} to show.`}
+        </SelectPanel.Message>
+      )
+    }
+    return (
+      <ActionList>
+        {refs.map(ref => (
+          <ActionList.Item
+            key={ref.id}
+            onSelect={() => onSelectRef(ref)}
+            selected={selected?.type === type && selected.name === ref.name}
+          >
+            <ActionList.LeadingVisual>{type === 'branches' ? <GitBranchIcon /> : <TagIcon />}</ActionList.LeadingVisual>
+            {ref.name}
+          </ActionList.Item>
+        ))}
+      </ActionList>
+    )
+  }
+
+  const anchorIcon = selected?.type === 'tags' ? TagIcon : GitBranchIcon
+
+  return (
+    <Tabs value={activeTab} onValueChange={({value: nextValue}) => setActiveTab(nextValue as RefType)}>
+      <SelectPanel
+        title="Switch branches/tags"
+        selectionVariant="instant"
+        onSubmit={onClosePanel}
+        onCancel={onClosePanel}
+      >
+        <SelectPanel.Button leadingVisual={anchorIcon}>{selected ? selected.name : placeholder}</SelectPanel.Button>
+
+        <SelectPanel.Header>
+          <SelectPanel.SearchInput
+            aria-label="Filter branches and tags"
+            value={query}
+            onChange={event => setQuery(event.currentTarget.value)}
+          />
+          <RefTabList aria-label="Reference type">
+            {tabConfig.map(tab => (
+              <RefTab key={tab.value} value={tab.value} count={filtered[tab.value].length} icon={tab.icon}>
+                {tab.label}
+              </RefTab>
+            ))}
+          </RefTabList>
+        </SelectPanel.Header>
+
+        <RefTabPanel value="branches">
+          {activeTab === 'branches' ? renderList(filtered.branches, 'branches') : null}
+        </RefTabPanel>
+        <RefTabPanel value="tags">{activeTab === 'tags' ? renderList(filtered.tags, 'tags') : null}</RefTabPanel>
+      </SelectPanel>
+    </Tabs>
+  )
+}
diff --git a/packages/react/src/SelectPanel/examples/ref-picker-data.ts b/packages/react/src/SelectPanel/examples/ref-picker-data.ts
new file mode 100644
index 00000000000..2e452337d3b
--- /dev/null
+++ b/packages/react/src/SelectPanel/examples/ref-picker-data.ts
@@ -0,0 +1,72 @@
+export type RefType = 'branches' | 'tags'
+
+export type GitRef = {
+  /** Unique id, used as the ActionList.Item key and selection identifier */
+  id: string
+  /** The ref name, e.g. `main` or `v1.2.3` */
+  name: string
+}
+
+const branchNames = [
+  'main',
+  'develop',
+  'release/8.0',
+  'release/7.4',
+  'feat/select-panel-tabs',
+  'feat/ref-picker',
+  'feat/action-list-virtualization',
+  'fix/overlay-focus-trap',
+  'fix/tooltip-aria-describedby',
+  'chore/bump-deps',
+  'docs/storybook-upgrade',
+  'experiment/css-modules',
+  'experiment/treeview-async',
+  'hotfix/security-patch',
+  'renovate/octicons',
+  'spike/server-components',
+  'wip/data-table-sorting',
+  'wip/anchored-position',
+  'staging',
+  'production',
+  'next',
+  'canary',
+  'jdoe/playground',
+  'asmith/banner-redesign',
+]
+
+const tagNames = [
+  'v8.0.0',
+  'v8.0.0-rc.1',
+  'v7.4.2',
+  'v7.4.1',
+  'v7.4.0',
+  'v7.3.0',
+  'v7.2.1',
+  'v7.2.0',
+  'v7.1.0',
+  'v7.0.0',
+  'v6.5.0',
+  'v6.4.0',
+  'v6.3.1',
+  'v6.0.0',
+  'v5.9.0',
+  'v5.0.0',
+  'v4.2.0',
+  'v4.0.0',
+  'v3.1.0',
+  'v2.0.0',
+  'v1.0.0',
+  'latest',
+  'stable',
+  'nightly',
+]
+
+const toRefs = (names: ReadonlyArray<string>): GitRef[] => names.map(name => ({id: name, name}))
+
+export const branches: GitRef[] = toRefs(branchNames)
+export const tags: GitRef[] = toRefs(tagNames)
+
+export const refData: Record<RefType, GitRef[]> = {
+  branches,
+  tags,
+}