You can create a new layer by clicking on the Create a New Layer Icon at the bottom of the layer panel. Layers can contain images, text, shapes and many other objects. Same applies to Photoshop Layers and you can also see through transparent areas of the layer to the layers below.
Just like you write on a page of your notebooks and once it’s full you turn the page and start writing on another page. Photoshop layers are like the page of your notebook.
