Understanding layers in Photoshop are its most crucial aspect. Though they may seem confusing initially, once you understand them, it can simplify the steps ahead.
Layers are stacked one above the other. It is advisable to use more layers so that you can have greater control over the editing. It is possible to edit or modify each of the layers individually thus ensuring that the entire project is not affected.
The visibility of the layer can be turned on or off. Apart from adding and deleting layers, it is also possible to duplicate them. You can also lock the layers partially or completely. Once you finish working and choose to merge the layers, it is not possible to undo it.
In order to make it easier when working on a project that has several layers, it is advisable to name them. This can help to keep all of them organized.