Help with layers

i cannot understand layers there tutorial explain better? glad of advice.

thankyou

robs sis

please review this:

 

http://help.adobe.com/en_us/photoshopelements/8.0/win/using/wsae2ea3b149d0c3591ae939f10386 0b3d59-7fae_win.html

More discussions in Photoshop Elements

adobe