I try to work on a minimal amount of layers in my digital art, to keep my process as streamlined and intuitive as possible. I usually start with my line layer and my color layers, and then merge it all together once I have settled on my color scheme. Throughout the painting process I sometimes add some tweaks or effects on separate layers, but make sure to merge them together with the base layer frequently. The reason for this is that it is very difficult for me to modify the colors and paint intuitively when I have too many layers. Searching through my layers or keeping them organized takes me out of the flow of drawing. I do use layers as a way to track the progress of the drawing, which I do by duplicating the layer and working from the new one at various points in the process. This way, the layer below shows the image at an earlier point in the process, allowing me to double check whether it’s heading in the right direction.