well i m trying to do the cars character photochop to my car , and cant figure out the part where you fit the eyes onto the windshield?

also i know nothing on layers, i need help on them , how do you work them how do i use them , how do i create them , i neeed help figuring them out, i know its stupid to everyone, but im new to adobe and i cant figure them out and i dont know anyone that cant come show me how to use this program so please,, will bribe with rep points, please help i really want to learn to do this so if anyone can help, everyone on here seems to be really good at this stuff, so please help