How to create a Layer

                             How to 

                           create a 

                          Layer

Go to Photoshop

Go To 'Windows'

Select 'History'

Go to 'Windows' again

Select 'Layers'

Click on top of image before editing image so changes apply to image

Go to 'Image' and 'Duplicate' image

If you have more than one image, duplicate it 

Click the top of the one you want to use as a background, pull second image onto image which you are using as background

Go to 'Layers', 'Layer mask', 'Reveal all' (or hide all if you prefer that setting)

Make sure layer you want to work on is highlighted

To change mask, click eye next to picture in 'Layers' box in corner

Edit to size you desire through 'Transform' and 'Scale' (press shift)

Click 'Brush tool'

Change size if needed

Change background and foreground layer to black and white

Clear/rub of areas of image you wish to remove,

click little curved arrow to switch between  black and white to 'rub' off areas, if you remove too much of the image flick from black to white then rub over image, to get the area you rubbed off back

When complete, 'Merge', remember once merged, no changes can be made