To add a layer to your SketchUp file, follow these steps:
Select WindowLayers from the drop-down menu. The dialogue box for Layers appears. To add a new layer to the Layers list, click the Add Layer button. If you choose, you may rename your new layer by double-clicking it.
Tags have replaced layers, and you can now click the + button as many times as you like.
Regular layers (also known as nonshared layers) in Layout allow you to manage document content visibility. If you wish to isolate text from SketchUp model entities, for example, you can do it by putting each sort of entity on its own layer.
Layers: Seeing and Hiding:
Select the Main Menu icon from the menu bar ( ).
The Layers tab displays when you click the Layers icon ().
Choose Layer > New > Layer or New Layer from the Layers panel menu to create a layer with a name and parameters. Select a name and other choices before clicking OK. The new layer is selected automatically and appears in the panel above the previously selected layer.