Using layers is probably the most important aspect of Photoshop. Layers allows you to separate your images and editing into pieces. The more layers you use, the greater your control will be. Edits on one layer will only affect that layer (though layer modes can affect how the layers interact). Also keep in mind that layers are stacked: upper layers will always appear above lower layers. Plan and adjust accordingly.  Sample layers would include (in no particular order): highlights, shadows, text, background, linework/inking, base colors, etc. You can make a layer visible or invisible by click the box next to the layer where an eye appears. Create new layers by clicking the “New Layer” button at the bottom of the layer window (should look like two overlapping squares), selecting “New->Layer” from the Layers menu, or by pressing Shift+Command/Control+N. Adjusting the layer mode will be important to creating your image. There are a wide variety of options for the layers and they each have a different effect on how the layer looks, as well as how it interacts with the layers below it. Normal is the default setting. Experiment with the layer modes to learn about what they do. More detailed tutorials can also be found online. You can adjust the layer opacity (or how transparent everything on that layer is) with the “opacity” and “fill” drop-down menus on the Layer window. Largely these two options will achieve the same effect, so it may not matter which you choose. The only time you will want to choose “fill”, rather than “opacity”, is if you have applied effects to the image (such as stroke, shadows, emboss or glow). Using “fill” in this instance will preserve the effects but make the rest of your later more or completely transparent, depending on the fill level you have chosen. This will keep it from accidentally being altered. You can choose to lock it completely by selecting the layer and then pressing the lock button on the Layer window. You can lock transparent pixels, painted pixels, or position by pressing those buttons, if you would rather only partially lock the layer. They are located next to the lock button and their names should display when hovered over. When you are done or while you are working, you may wish to merge your layers. This will combine all of the selected separate images into one. Be aware that this cannot be undone. Right click layers and select merge up or down, depending on which layer you would like it to merge with. You can also click the merge visible option, which will merge all visible layers.
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