Question

What are layer in photoshop ⁉How do we work on them ​

Answer 1

Layers are like transparent sheets of drawings placed one over the other to make a complete picture of Photoshop.

To work on them, you need to use the Layers Palette through which you can edit them, add some others and use filters to modify the layers and make them look graceful.

Answer 2

these are like sheets of stacked acetate.

you move a layer to position the content on layet, sliding a sheet of acetate in a stack