Double-click on the name for "Layer 1" folder - type in "Sky" and Enter.
Now add 2 new layer folders above using the "New/Duplicate Layer" button at the bottom of the Layers panel on the right - do not use the second button "New Sub Layer"!
So it looks like this...
Call the middle one "Islands", and the top one "Trees".
Now lock the "Sky" and "Trees" layers.
You’ll be creating islands, starting with the one furthest away. For each set of islands you will be drawing, you want to:
First insert a new bitmap layer (not layer folder!)...
When your Layers panel looks like this, you're ready to start drawing islands...
You’ll be creating islands, starting with the one furthest away.
Select the Brush tool - select type Hard Rounded. You want the brush size around 10-15. Choose a very light grey color.
For each set of islands you will be drawing, you want to:
Try to draw the islands with a fairly flat horizontal bottom. The first islands should be at least halfway up the canvas.
Your next islands are a darker shade of grey, and a bit down further than the first ones...
Repeat with
When you're done, your layers panel should look like this...