For you newbies out there…
My fellow Photoshop guy Matt Kloskowski has just released a new online training course: Photoshop CS3 Layer Essentials. In this course you will learn the basics of layers and how they are important to master right away. Because if there is one thing common among all Photoshop images is that they are all composed of layers. You can find out more about this course and others at photoshoptraining.com.