[TalonDJ]

Keep them to a minimum number and turn of the visibility of the ones you don't need as you are working. Also name them something descriptive like 'sky' and 'hobbit hole door' and such.

[ecurbh]

And grouping the layers into sets is pretty handy too.

For example, in our logo graphic, I have layer sets for "foreground" (objects inside the hole) and "outside" (objects outside the door).

And yes, naming layers is VITAL... once you get more than two layers, it starts to get impossible to remember which layer is which object.