Imagine you're creating a complex animation in Flash. You want to show a couple of characters carrying on a conversation, a car speeding by in the background, and some clouds floating across the sky.
Theoretically, you could draw all of these elements together, in one layer (one set of frames). In the first frame, you could show the characters greeting each other, the car entering from stage left, and the first cloud drifting in from the right. In the second frame, the characters might begin speaking and waving their hands, the car might advance just a bit, more clouds might appear from the right, and so on.
Now imagine that your spec changes. It's not a car you need in the background, but a galloping dog. A relatively simple change, conceptually—but because you've drawn all the graphic elements on a single set of frames, you would now need to redraw every single frame. You'd need to slice away the car where it touches the other elements, and then draw in the dog. And because the dog needs to appear behind the two chatting characters, you can't even take advantage of Flash's motion tweening (which you can learn how to do on ), or even copying and pasting to speed up the animation process ().
Fortunately, Flash gives you an alternative: layers. Layers in Flash are virtual clear plastic sheets that you stack on top of each other to create composite frames. So you can draw each element of your animation on a separate layer: the clouds, the car, the first character, and the second character. When you stack the layers together, your animation is complete.
Then, when you need to replace the car with a dog, all you need to do is delete the car layer and create a dog layer. You're working with a single object on your dog layer, so you can copy and paste and even create motion and shape tweens, all without affecting any other part of your animation. And if you decide you want the dog to gallop in front of your characters instead of behind, you can make that change simply by restacking (reordering) your layers with the dog layer on top.
When you create a new document, Flash starts you out with one layer, called Layer 1, in the Layers area of the Timeline ().