i use a grand total of...
2.
one for lineart.
one for colours.

10-20 is usually what i do, if it's a big picture, if not, 5-10.

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<sub>Gaia

I need a new avatar! >.<

I WANT 1000 HUGS!
I have:
11.</sub>

Two, maybe three. I use a layer for lineart, then one for colours.

=^..^=~

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Commission me.

_{I use a hella lot, i use, 45+ even if i don't need them.}

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_{Kokkoii-Matoku's Number one rule:
Never Give Up
Live it, Learn it, Love it
^-^}

...like 9?

shit, son.

like....68-100 DD:

omg HOWWWW. i'd be so confused and like... "FUCK IT. -MERGE ALL-"

Rough sketch.
Lineart and fill-tool colours.
Sometimes I do my lazy gradient-shading trick - [link]

Usually I don't, it's not as if it fools anyone anyway.

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Flabbadacious!

yeah i get confused a lot, sucks cause I sometimes do like real tiny stuff on some layers so i have to go click to make each invisible till i find the right layer XD also sucks when you color out of the lines and go back and erase it all cause of allll the layers o___o i think merging would be a great idea xDD i try to name em all bu get lazy after like ... the first two o_O and here i thought you would be one to have multiple layers up in the 40s xD you continue to astound me lol