Layer in PSP 10

Layer in psp are easier to understand. The layer palette (F8)
shows you want is on that layer. Open an image. Any size.
Add a tube picture to it.

Open the tool palette. (F4)
Drop the arrow box down to select another tube picture.

Like this. Open the layer palette. (F8)
Add a layer by click on the icon shown.

Click ok

Now clik on the icon show on the layer palette to duplicate the layer.
Click on each layer and add a tube picture to it.

Now to learn how layer in psp work.
the layer palette is like a side view of a stack of glass panes.
the layout view is like looking straight down from top to bottom of a stack of glass panes.

You can freely move the item(s) on each layer independant of the other layers.

The item on the top layer will block the view of anything under it in other layers.

You can click on a layer- hold the mouse button down
and drag that layer under or over the others layers to repositionth items..

my moving the top layer down one, the middle leaf is now on top of the rest.

You can merge the layers together.
Click on the button shown to place the top two layer together on one layer.

as you can see on the layer palette. The bottom leaf can still be moved freely.

as can the joined leaves.

You can move the single leaf on top of the joined if you like.

Then merge them all together on the same layer.

You can still move the leaves around on this layer only they are joined in this shape.

Like this.

Layers are a very powerful feature.
Play around with them until you understand them.