Layers allow you to work on one element of an image without disturbing the others. Think of layers as sheets of acetate stacked one on top of the other. Where there is no image on a layer, you can see through to the layers below. You can change the composition of an image by changing the order and attributes of layers. In addition, special features such as adjustment layers, fill layers, and layer styles let you create sophisticated effects.
Illustration of how transparent areas on a layer let you see through to the layers below
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