I really like merging my layers, because it gives me the freedom to work on a piece as a whole. And I feel like it makes a piece look more cohesive. Introducing a new layer of paint (in the traditional sense) on a separate layer (in the digital sense) is a non-destructive way of painting. You'll still feel like a traditional artist, molding the painting with your hands, rather than piling up layers on top of each other. BUT you'll also be able to change your mind or alter the paint without messing up what's under it. Just like with the blush here. And I erased the excess paint or even changed the hue of the color that was already on the canvas 😀 #magic If I'm satisfied with it I'll merge that layer into the painting. If I'm not a 100% satisfied with the layer I painted, I either don't merge it just yet or I duplicate the one layer that has my painting on it, before merging the new layer down. So I'll have a backup. But I rarely if ever need to go back to that. Sometimes by the end I'll have 20 of these backups. It's kinda fun to look back on how a piece was born. Things that are on the very top of the painting (the hearts on her head) I usually don't merge down until the very end. Because the hair under it will change a lot during the process. You can see though that they kind of look out of place and I think that's why. There's always room to improve 🙂 Are you a single or multiple layer fan?