To create a new layer with default name
and settings, click the New Layer button at
the top of the Layers palette. The resulting layer uses Normal mode
with 100% opacity, and is named according to its creation order.
(To rename the new layer, double-click it and type a new name.)
To create a new layer and specify a name and options, choose Layer > New > Layer, or choose New Layer from the More menu in the Layers palette. Specify a name and other options, and then click OK.
The new layer is automatically selected and appears in the palette above the layer that was last selected.