Tutorial: Basic Layers.

We regard the use of layers as a major step on the way towards gaining total control over an image, to produce a final product that has been tailored to exactly the way you want it to look. Using layers you can pick individual areas of an image, and manipulate those areas to look exactly the way you want them to look, and then put all the individual pieces together to form a whole image again, where all parts of it have been polished to suit their needs, producing the best final image possible.

To create a basic layer, make sure that the Layers Window is open. If it is not open you can open it by going to Window, and clicking on Layers, or by pressing F7 in Photoshop

Once the Layers Window is open you can create your layer. To do this, you can either press Ctrl J as a shortcut, or go to Layer, and select Duplicate Layer.

Which will bring up this window

Just click on OK.