A new layer appears either above the selected layer or within the selected group in the Layers panel.
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To create a new layer or group using default options, click the Create A New Layer button
or New Group button 
in the Layers panel.Choose Layer > New > Layer or choose Layer > New > Group.
Choose New Layer or New Group from the Layers panel menu.
Alt-click (Windows) or Option-click (Mac OS) the Create A New Layer button or New Group button in the Layers panel to display the New Layer dialog box and set layer options.
Ctrl-click (Windows) or Command-click (Mac OS) the Create A New Layer button or New Group button in the Layers panel to add a layer below the currently selected layer.
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Use Previous Layer to Create Clipping Mask
This option is not available for groups. (See Mask layers with clipping masks.)
Note:
To add currently selected layers to a new group, choose Layer > Group Layers, or Shift-click the New Group button at the bottom of the Layers panel.
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Move, scale, or rotate the imported image. (See Place a file in Photoshop.)
-
Press Enter or Return.
By default, Photoshop creates a Smart Object layer. To create standard layers from dragged files, deselect Place Or Drag Raster Images As Smart Objects in the General preferences.
Note:
If the placed file is a multilayer image, a flattened version appears on the new layer. To instead copy separate layers, duplicate them in another image. (See Duplicate layers.)
Showing or hiding layers, groups, or styles lets you isolate or view only certain portions of your image for easy editing.
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Click the eye icon
next
to a layer, group, or layer effect to hide its content in the document
window. Click in the column again to redisplay the content. To view
the eye icon for styles and effects, click the Reveal Effects In
panel icon 
.Choose Show Layers or Hide Layers from the Layers menu.
Alt-click (Windows) or Option-click (Mac OS) an eye icon
to
display only the contents of that layer or group. Photoshop remembers
the visibility states of all layers before hiding them. If you don’t
change the visibility of any other layer, Alt-clicking (Windows)
or Option-clicking (Mac OS) the same eye icon restores
the original visibility settings. Drag through the eye column to change the visibility of multiple items in the Layers panel.
Note:
Only visible layers are printed.
You can now copy and paste layers in Photoshop—inside a document and between documents. Depending on your color management settings and the color profile associated with the file (or imported data), Photoshop may prompt you for directions to handle color information in the imported data.
Caution:
When you paste a layer between documents with different resolutions, the pasted layer retains its pixel dimensions. This behavior can make the pasted portion appear out of proportion to the new image. Use the Image Size command to make the source and destination images the same resolution before copying and pasting, or use the Free Transform command to resize the pasted content.
Paste
(Edit > Paste or Cmd/Ctrl+V) Pastes the copied layers into the chosen document in the center of that document. Pasting creates a duplicate layer, including all bitmap and vector masks, and layer effects.
Paste In Place
(Edit > Paste Special > Paste In Place or Cmd/Ctrl+Shift+V) Pastes the copied layers into the targeted document in a position relative to its position in the original document. For example, a layer containing content from the bottom-right corner of a large document pastes into the new document in the bottom-right corner. In all cases, Photoshop tries to keep at least some piece of the pasted layers visible in the destination document, so that you can reposition it as desired.
Note:
If you copy a layer and then create a new document, you can make use of the Clipboard option in the New Document dialog. Choosing this option creates a new document the size of the layers you’ve copied. You can then easily paste your copied layers into the new document
Note:
Cut is grayed out when you have a layer or layers selected. Delete layers directly in the Layers panel.
- If you copy a layer that contains paths—i.e. a Shape layer—but no paths are selected, then the layer is copied to the clipboard. Pasting creates a duplicate shape layer, including all bitmap and vector masks, and layer effects.
- If you copy a layer that contains paths—i.e. a Shape layer—and the paths are selected on canvas, then the path is copied to the clipboard.
- If you copy a layer with a vector mask, but the vector mask is not selected, then all layer data is copied to the clipboard. Pasting creates a duplicate layer, including all bitmap and vector masks, and layer effects.
- If you copy a layer with a vector mask, and the vector mask is selected, then the path data is copied to the clipboard. Pasting depends on the context.
- If you select a layer that contains no paths—for example, a bitmap layer, pasting the path data creates a new vector mask.
- If you select a layer that contains paths—for example, a Shape layer—but no paths are selected, then pasting replaces the current Shape in the layer.
- If you select a Shape layer and select the path, then pasting pastes the path data into the existing Shape layer, combining it with the existing path.
- If you select a layer with a vector mask, but the vector mask is not selected, then pasting path data replaces the Vector Mask path.
- If you select a layer with a vector mask, and the vector mask is selected, then pasting pastes the path data into the vector mask, combining it with the existing path.
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