I see layers in a variety of things, most obviously in nature. Such as layers of land, clouds, and layers of color in the sky:
I enjoy taking photos of small things, and have found a plethora of different types of mushrooms. Here is a large conglomeration, I think, of many small mushrooms which are layered together into one large mushroom:
Merchandise stacked on shelves creates another kind of “layering” look, such as in this store that sells cowboy boots:
Or artwork, such as this wall created in Houston, Texas. A brick wall was built, then artists added cement shapes on which were added tiles and other small objects, layered on top of the cement design. Artists sign up to complete different sections of the wall, and little by little this amazing, gorgeous fantasy is being created.
Food can be in layers too! Think of what is known as a layered salad. Here is an example of a salad with layers of lettuce, tomato, red pepper, pieces of chicken, and strips of bacon: