The good folks at lifehacker and ctrlpaint.com give us part four in their lessons on Photoshop. This video covers Layers and all I can say is, brother, if you don’t get Layers in Photoshop, well, you don’t get Photoshop.
And if you do get layers, this quick (less than 10 minute) tutorial might point out something you didn’t know, or reinforce something you kinda know.
Or, you could go out and get some tacos. Mmmmm….tacos.