I am now reading and practicing Richard Lynch's new book 'The Adobe Photoshop Layers book'. One thing which was a big surprise for me is the number of layers professionals can use for a given project. Although it is targeted to Photoshop rather than Elements, most of it useful for Elements.

http://www.retouchpro.com/forums/hidden ... 5-0-a.html

I have come to the conclusion that you can consider layers as another form of history record saving all changes you have made, and enabling you to go back to any step and change any local edit without interfering with other edits...
This calls for some discipline!
- take the time to name each layer
- name the layers with order numbers
- prefer adjustment and fill layers
- use independent layers for dodging and burning, highpass sharpening...
- when you have no other way than merging your work (stamp visible) for saving edit steps, pay special attention to name the layer and keep the components in the stack, even not activated...

Creative minds are not too discipline-minded... But try it if you want to show your workflow!

Michel - thank you for posting this important reminder to document workflow.