Here are the steps to layer photos in Photoshop:
1. Open Photoshop and go to File > Open to open the first image you want to layer.
2. Go to File > Open again to open the second image you want to layer.
3. In the Layers panel, select the first image layer.
4. Drag and drop the second image onto the first image layer.
5. Use the Move tool to adjust the position of the second image as needed.
6. In the Layers panel, select the second image layer.
7. Use the Opacity slider in the Layers panel to adjust the transparency of the second image layer.
8. Use Layer Masks to blend images together.
I hope this helps! Let me know if you have any other questions or if there's anything else I can help you with.
[Here](https://www.adobe.com/products/photoshop/add-picture-as-layer.html) is a link to Adobe's official website where you can find more information about adding pictures as layers in Photoshop.
