Layers in Maya are not quite like layers in Photoshop. In Photoshop, layers are spatial, meaning that the order in which you stack the layers affects the final look of the image. Layers in Maya are more of a grouping system, and there are two different kinds: Display Layers and Render Layers. You assign objects to Display Layers so that you can hide and show them quickly or set them to template or reference modes. Render Layers allow you to specify which objects are rendered and which are not.