What are layers in Photoshop ​

Photoshop layers are like sheets of stacked acetate. You can see through transparent areas of a layer to the layers below. ... Transparent areas on a layer let you see layers below. You use layers to perform tasks such as compositing multiple images, adding text to an image, or adding vector graphic shapes.

Photoshop layers are like stacked pieces of stacked acetate. You can see through some parts because they are transparent. You can use layers to add on to your picture easily like adding extra images, text, or colors.

maybe when you are listing people names in a job.

i am not 100% sure