This Photoshop tutorial will be immensly helpful to any beginners just opening Photoshop for the first time. This tutorial will discuss the importance of layers.
You may be asking yourself what are layers and why are them so useful? You have to think in this way: many great compositions realized in Photoshop are the result of several layers combined together. So a layer can be defined as the fundamental Photoshop unit.
Read the tutorial for much more information!