1. What is a Layer?
Photoshop Elements 8

2. What is a layer? A layer is simply one thing stacked on top of another
Think of each layer as a separate piece of paper
Each layer is stacked on top of the next

3. How to Create a New Layer
Click on the icon at the bottom left that looks like a sheet of paper

4. How do I select a layer?
To select a specific layer you simply click on layer you want to select
In this image the Layer 2 is selected

5. What if I want to hide a layer?
If you want to hide a layer you click on the icon that looks like an eyeball.
If you want to show the layer click the eyeball again.

6. How to delete a layer select the layer you would like to delete.
Click on the trashcan icon at the bottom right