The first is to imagine that layers are like transparent sheets, one on top of the other, with the background being the one nearest the table, so to speak. In any case, the farthest from you. The second is to be able to see them at a glance. To do that in Elements 2.0, you need to find, in the top right area of the screen the tabs that say(not the same order): Layers, How To, Filters, Effects, Layer Styles, Undo History, Hints. On Photoshop, the layers are visible by default. Once you find them, click on the "Layers" one and while keeping the left mouse button pressed, pull it, drag it into the work area. The result will be an "always on" Layers palette. Everything should be grayed-out since you don't have an image open. Now, open a picture and the palette will change. It will show a tiny copy of the picture you just opened. To the right of the tiny icon, you will find the word "Background". To the left, you will find an eye icon and a brush icon. The eye means that the layer is visible. And the brush means that you're working on it. Or that if you do something, it is that layer the one that will be affected. The layer is also a darkish shade of gray. If you right click now on that layer, you will get a menu that says four things, but the only one it will let you do is "Duplicate Layer..." Click it. A window will popup asking you for a name for the new layer, for ID purposes. Name it as you like and click "OK". And BINGO! Now the layers palette will show *two* layers: the one named Background, which is the lower one and the new one you duplicated. Being duplicated, they are identical at this point. Here is where you start visualizing the layers as transparent (or would-be-transparent-if-you-wanted-to). The Background is the one farthest from you, and more closest to the working surface, the table-top, if you wish. The new one is on top of it. Right now, in your picture, you're only actually seeing the top one, since it is 100% opaque and thus hidding the lower one, the background. To test this concept, you can do a simple exercise. Leave the topmost layer selected (it will be, in the layers palette, a darker shade of grade). Now go to the tools palette at your left and select the eraser. Do some random erasing on the top layer. You won't see change. The reason you don't see a change is because you erased something in the topmost, but revealed the lower one, which is identical, so the change doesn't show. But... if we now go to the layers palette, and click on the eye icon which is at the left of the background layer, the layer will become invisible. That means that only the top one is visible and you will be able to see what you deleted. This is, btw, the basis for selective desaturation :) I hope this post helps you with layers. There are still some things else you can do, like changing the opacity and type of layer, but for now it will do. Please feel free to ask if you have any doubt. -- Nugar http://nugar.com/gallery/