This command merges the visible layers into a new layer at the top of the layer stack.
The aim is to further manipulate the result, but keep the steps that created this situation. Example: You want to selectively blur some areas of your multilayer image. You create a new layer from what you see, blur it and then apply a layer mask to erase the parts you want your original work to show.
You can access this command
From the main menu through
→ .From the Layers Dialog, you can access it through the command of its context menu.