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You should create a layer any time you want to isolate an element from the rest of the image. The element can be text, a second image, or an area of flat color. You can create a layer by using the New Layer command, pasting an element, or duplicating an existing layer. After you create the layer, it appears in the Layers palette, named in numerical sequence. To rename a layer, double-click its existing name and type a new name there.
Click the Go to Bridge icon from the Options palette and select the image file you want to modify.