Layers in photoshop are one of the main uses, they're not to complicated to comprehend. They may take getting used to but when you're confident of using them you will naturally be adding them to create very diverse images which can easily be edited if you change your mind of certain parts. Layers work as they would in real life. In example Layer 1(the bottom, background layer) would be the canvas of which you are going to draw on in reality. Layer 2(the second layer) would be a stroke of black paint. In reality this would be paint on top of the canvas. Layer 3(the third layer) would be some added colour fill. In reality this would be the colour on the canvas onto of the background and black paint. Now the most useful thing about photoshop is the fact that you can change Layer 1 without effecting layer 2 and 3. This enables you to create complicated layers and have no fear that you may change your mind later in the project that you're working on.

In my own work i've became very confident at using layers, i also use more technical adjustment layer masks and layer effects(between layers) I use them in most of my work that i create on photoshop and will continue to do so in the future.

Below is an example of layers in Photoshop,

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