They do indeed and so do PS and GIMP images when you are working on them. Think of layers as different pieces of tracing paper all stacked on top of each other. You can draw an image (say a simple snowman shape) on the first layer, then create a new layer where you may draw the snowman’s face. Because the layers are both separate from each other, you can manipulate them both separately (say resizing or moving them around until they are the way that you like) and because they are on separate layers you can do this without the changes on one layer affecting the image on the other layer.
This is the fundamental principle of PS and GIMP. Once you are happy with a sequence of layers, you can “flatten” them into a single layer (now all the elements can no longer be edited separately) and then start new layers on top of those.
I’m sure once you try some basic tutorials, you will get the hang of it really quickly.
Ooooh, I forgot about the basic tools. Probably worth doing the tools tutorial first.
