Inserting a Layer
You can place layers in front of and behind each other, hide some layers while showing others, and move layers across the screen. You can place a background image in one layer, then place a second layer, containing text with a transparent background, in front of that.
Layers provide a great deal of flexibility in placing content. However, site visitors with very old web browsers might have trouble viewing layers. To ensure that everyone can view your web page, you can design your page layout using layers, and then convert the layers to tables.
To draw a single layer or multiple layers consecutively:
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In the Layout category of the Insert bar, click the Draw Layer button.

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In the Document window's Design view, do one of the following:
To insert a layer at a particular place in the document:
To place the insertion point in a layer:
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Click anywhere inside the layer's borders.
The layer's borders highlight, and the selection handle appears, but the layer itself is not selected.
To show layer borders:
To hide layer borders:
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Select View > Visual Aids and deselect both Layer Outlines and CSS Layout Outlines.