Layers are fundamental in digital illustration as they allow artists to work on different aspects of their artwork separately. This feature proves invaluable during editing and when creating intricate compositions, ensuring precise control over each element of the illustration. Furthermore, layers facilitate experimentation with various effects, styles, and adjustments, making it easier to refine and enhance the artwork. They offer a safety net, allowing artists to revert to previous stages of their work if needed. Additionally, layers simplify collaboration, as multiple artists can work on different aspects of the same project independently, leading to more efficient and creative outcomes.