Outcome level, definitely
The Someday/Maybe (S/M) list holds the reminders of the outcomes (projects and possibly higher-level goals) that you might or would like to commit to someday, just not right now.
If you move a project to Someday/Maybe you delete all of the current actions defined in your action lists. You do not move those to S/M with the project. If you really feel the need to keep a record of them you can note them in your project support material.
When you reactivate the project, you immediately decide the next action(s) again and put them on your action lists. Use your support material to help with that decision if needed.
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