Do you mean DHTML layers?
Depending on what you mean, you can use tables to make layers. As in you can have a background image in the body tag, a background image in a table tag, and multiple a regular images in a table's cell.
Check out
http://www.fire-on-the-suns.com as an example. I used a background image in the tables to display the buttons, added some roll-over code, but instead of making 30 separate buttom images, I placed the button label in the table cell as a link.
You could take the techniques used there to have a fair degree of control over how a web page renders in the browser.
I hope that helps.
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TAZ
FYI, I use MS Paint and MS Photo Editor all the time for web graphics, game textures, etc. Did you know that MSPE is capable of making PNG files with multiple levels of transparency? That's very handy when you need a tricky texture like an angel's wing that is 100% transparent on the edges, but maybe 50% or 75% on the wing parts. Not bad for a freebie.
