Creating A New Layer
From Help Wiki
Layers in Photoshop make editing different sections of an image easier. Whether editing a photo or creating a detailed image from scratch, layers is indeed a godsend to any designer. Its best to learn how to utilize layers early on, so that if a mistake is made on a photo, you don't have to change the entire, but only a small section. So for example, if one has a picture of three squares, each square should be on its own separate layer.
To create a new layer:
1. On the right hand side, there should be a tab labeled 'Layers.' Usually it is the last box on the tool bar.
2. Click the second to last icon. It should look like a page, and sits right next to the trash can icon.
3. A new layer will appear in the Layers tab.