In this article, the author describes a project using acetate sheets. This project was to have at least two layers: (1) the first layer is a more detailed front layer of the acetate sheet; and (2) the second layer is a piece of painted paper behind the acetate. This lesson presents an opportunity to help students think in "layers," which will be an asset as they move to working in Adobe[R] Photoshop[R] and applying the various layers in that computer program. (Contains 1 footnote.)