A good way to visualize a GIMP image is as a stack of transparencies: in GIMP terminology, each individual transparency is called a layer. There is no limit, in principle, to the number of layers an image can have: only the amount of memory available on the system. It is not uncommon for advanced users to work with images containing dozens of layers.
My goal here is to provide information on layers that is not overwhelming to the beginner but challenging enough to inspire the viewer to want to learn more in the more advance tutorials. Let's begin.....
Normally at the beginning of a tutorial I provide the official Gimp documentation. I think for a beginner the Gimp layers documentation can be a bit overwhelming. Instead, let's look at some very basic video tutorials.
Gimp: using mask layers by Yves Ceccone This is a good beginners tutorial. Unfortunately the authow was using an eralier version of Gimp. Below is a few changes I inject that applies to the latest version we have now, 2.6.
"Press on "X" once to make the foreground color black and the background color white. " ( I am not sure why the author uses "D" , in my version "D" only moves the black background to the the foreground but does not move it back when pressed again. Using "X" moves back and forth.)
Follow the changes in red below for this step: "Now open the "Layer" panel and then Transparency and choose the option "Add alpha channel" by clicking the right mouse button while on the background."
When I got to the "Volume Effect" part I was no longer able to follow along, either there was too many version changes or I needed some caffeine. But the tutorial up to that point is well worth following along with your Gimp software opened and doing it step by step.
Simple definitions: I found this simple definition for Alpha Channel in a book I have from the library called "Beginning GIMP". Alpha Channel: alpha is a fancy term graphics people use to measure transparency, "Add Alpha Channel" makes the layer capable of using transparency. It doesn't make anything transparent immediately, but if you use "Clear" or tools such as "Eraser" you will create transparent areas instead of white.