Layer files (layer.xml) are small XML files provided by modules, which define a virtual filesystem. The layer file defines folders and files that will be merged into the system filesystem that makes up the runtime configuration information that the NetBeans Platform and its derivatives (such as the IDE) use.
Layer files help to make it possible for modules to be dynamically installed. The components of the IDE whose content is composed from folders in the system filesystem listen for changes in folders and files in a filesystem. If a module is added at runtime, the system filesystem fires changes; the user interface notices that the contents of the folder has changed and updates the user interface to reflect the changes.
If you created your module using a module project template, you may already have an XML layer in your module, and you can expand the node for it under Important Files in your module project to see and modify its contents. The way it is declared is simple:
OpenIDE-Module-Layer: com/foo/mymodule/resources/layer.xml
Just as the module project template provides a layer.xml file, so the module file templates provide the layer files's entries. For example, when you use a file template to create a new action or to have the IDE recognize a new file type, the IDE automatically registers the new items in the layer file.
You can use the System Filesystem Browser to tweak the layer.xml file, or you can do so manually using code completion in the Source Editor.