Layers are used to affix specific coordinates for object placement.
The are lighter than tables for very complex designs, but are not really well supported by Mozilla and Mozilla based browsers.
Wysiwyg editor tend to use them because it is simpler to properly program the editor to use these than very complex tables, and allows for a lower footprint of the document.
Personnally, I code Using HomeSite, and do it with raw code, and use tables. Unless you are using a very complex design, though, tables rock, IMO.
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