For me, I just make a new layer whenever I start a new part of a drawing. Thats just so I don’t erase what I don’t what to erase. Trust me. Layers SAVE UR DARN LIFE.
i can't help a lot, but i usually have:
- one layer dedicated to the background
- a few foreground stuff (e.g. characters and objects)
- one for overlays (things like weather, effects, etc)
- any number of layers for other stuff