How to create layers in Photoshop ???

Hello,
I need to know how can we create layers under Photoshop ??
I have attached some sample images which i think are created in Photoshop and i want to learn how to create exactly such sort of images.



http://www.high-techsmachineries.com/temp/pic1.jpg
http://www.high-techsmachineries.com/temp/pic2.jpg
http://www.high-techsmachineries.com/temp/pic3.jpg



Thanks,
Amir

Um, you open Photoshop, open a new image, click on "new layer".

Is this really an "advanced PS question" you think?

So, is this is the simple question ??
If you think it is then where to ask ??

Well you are probably thinking about layers in a different way than we who have used photoshop for some time.
If you press Ctrl + shift + N , you will open a new layer but that is not the layer you want.

So what exactly do you want?
The things that I can see that those images have in common are the white lines, is it them you want to make?

Actually i want to create images on such pattern, i am not talking about the "LAYER" of photoshop which we create by pressing "Ctrl+Shift+N". i am talking about the styles of shades which are used in the sample images which i provided.

Simple point is, I want to learn how to create such kind of images ??
Can you please guide me through this or point me to any good tutorial ??