Adobe Tutorial 4

Layers for Beginners

1. Open a new document.
2. Place photo on it, make sure the layer is unlocked.
3. Decide what addition you want to make to the photo.
4. Don't draw new pixels over the image.
5. Add a new layer to your document.
6. Name it what you want to that connects with the image that will be on the layer.
7. Make sure layer is selected.
8. Add addition to your document (speech bubble in this tutorial).
9. Move speech bubble wherever you want it on the document.
10. Stack layers in order of how they appear on the document.

Source:
http://www.youtube.com/watch?v=F4EooYoYYTQ