You can take any layer, including the Background layer, from one image and duplicate it in another. Keep in mind that the pixel dimensions of the destination image determine how large the printed copy of the duplicated layer can be. Also, if the pixel dimensions of the two images are not the same, the duplicated layer may appear smaller or larger than you’d expect.
To duplicate the layer in an existing image, choose a filename from the Document pop‑up menu.
To create a new document for the layer, choose New from the Document menu, and enter a name for the new file. An image created by duplicating a layer has no background.