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.
7.3.1. Activating the Command