In Paint.NET, layers stack like transparent sheets to build your composite image. New images start with a single Background layer. The Layers window is essential, giving you quick access to key functions: New Layer, Delete Layer, Duplicate Layer, Merge Layer Down, Move Layer Up, and Move Layer Down.
To select a layer, simply click it in the Layers window. To view only that layer's content, uncheck the visibility boxes for all layers above it.
Click the Layers icon in the top-right corner of the Paint.NET interface or press F7 to toggle the window's visibility.
Follow these proven steps to manage layers effectively:
On the Layers window, click the New Layer button. This adds a transparent layer above the active one.

Click Delete Layer to remove the active layer from the image.

Click Duplicate Layer to copy the active layer, including its content and properties.

Click Merge Layer Down to combine the active layer with the one below it.

Click Move Layer Up to shift the active layer one position higher with each click.

Click Move Layer Down to move it one position lower per click.

Click Layer Properties to open the dialog for the active layer.

In the Layer Properties dialog, rename the layer and adjust Visibility, Blending Mode, and Opacity. Click OK to apply changes.
This guide, drawn from years of hands-on Paint.NET experience, will help you harness layers for professional results.