okie

layers are basicly..well layers

you have you background. which is locked so you cant move it. then you can add more layers on top of it. on each diffent layer you can add a diffrent object or drawing. like this...

the red square, the "A" and the "B" are on all diffrent layers. this is how it looks on your layers pallet, which allows you to see all the layers you have....

i know its kind of small, but you can see that each of the three layers has a diffrent element on it. layers are your friend...you love layers. it lets you edit one object with out harming the others.
say you wanted to erase the "A" normally when you erased the "a" it would cut into the red square. but since you have layers, click on the layer labed "a" and just erase whats there. and poof! its gone, but with out distroying the other elements of the picture.