I usually sit around 10-20 layers for simple things. But for full blown paintings and more complex stuff, it starts to get really up there. xD I like using lots of layers since it makes it easy to edit stuff.
And I figure I'll put in all background characters even if they aren't currently important. This way people can remember who currently exists in the world and re-use them instead of making new background charries left and right. xD




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