Simply put, the Layers extension lets you visualize how the web elements are arranged in layers in the code of the current webpage.
The Layers extension installs a small icon in the toolbar that, when clicked, applies a custom stylesheet on the web page you are currently browsing.
The stylesheet is constructed in such a way that you will immediately get a better understanding of how the page`s different elements relate to each other, where they overlap, and how deeply they are nested. The darker the color, the deeper the nesting.
This is useful for CSS debugging, as you can see at a glance which page elements need further fine-tuning.