When you opened your image you created your first layer.  It is named 'Background' by default, locked and visible*.

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Arrow, minimize the panel, X closes it. (This is the last time I mention this)

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Tab list, we will look only a the Layers.  Tab drop down menu, ignore it for now.

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This part allows you hide or group layers, ignore it for now.

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Layer interaction with the layer bellow.

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Layer status (lock) and fill.  Ignore fill settings for now.

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Background layer

The eye indicates that the layer is active, if grayed out, it is not (hidden).

White square around icon indicates that this layer part is active.

Icon is layer content.

Background if simply the layer name

When a Lock appers it means the layer cannot be modified. A lock can be full or partial.  If partial the lock icon is outilined, not filled.

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These icons are described below.

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The chain link icon means a mask is linked to the layer.  I have no idea what that really does to be honest.

The fx icon is the layer style or blend option, Ignore it for now.

The rectangle with a circle inside icon allows you to create a mask for the active layer.

The half filled disk icon allows you to create an adjustement layer.  You can also use the Adjustement palette.

The Folder icon allows you to create a folder in order to place layers inside it.  Ignore it for now.

The 'paper looking' icon will create a pixel layer.

The trash can icon allows you to delete a layer.

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Ok, so this is a quick rundown of a layer palette.  While at the moment there is only one layer before long it will be populated.

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Create your second layer by duplicating the background layer (use Ctrl-J) or right click on the layer and click on duplicate layer... you can also use Alt L and click on duplicate layer.

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* While you can unlock this layer by clicking on the lock or renaming the layer please abstain for the time being.