Go to the Layers panel and click on the Create a New Layer icon (it’s the second one from the right at the bottom of the panel; its icon looks like a page with the bottom left corner turned up). When you click on that, it creates a new layer above the one you’re currently on (as seen above). By default, layers are completely transparent, so at this point your image won’t look any different, but you’ll see a new empty layer in the Layers panel (named “Layer 1”). By the way, if you press-and-hold the Command (PC: Ctrl) key and click on the Create a New Layer icon, it creates a new layer below the current layer, unless of course you’re on the Background layer because . . . well . . . there’s nothing actually under the background. It’s the “bottom floor,” so to speak. To delete a layer, click on it and then either click on the Trash icon at the bottom of the Layers panel, or just press the Delete (PC: Backspace) key on your keyboard.
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