when you merge layers, it will still look the same

when you use layers, the advantage is that if you put each effect on a separate layer, you can move the effect around, without having to move the whole graphic. You can also erase smaller parts of your graphic. Say you wanted to add some brushes; well, I'd go to Layers >> New Raster Layer. This creates a new Raster layer (good for images/effects) and then you just use your brushes. If the brushes overlap some of your images that you don't want to cover up, then you can just erase that part of the brush, without erasing the image. Also, then, if you need to move your brushes around, it only will move the brushes, not the images underneath them....Do you see what I'm saying? If you merge all the layers, it will look the same (except in rare cases with layer properties

), so you aren't doing anything wrong

I hope this helped at least a tiny bit! If you need more help, feel free to PM me or post here

(btw--I also use PSP9)