Deciding which tag to use for layers
By default, Namo WebEditor represents layers using <div> elements in the document’s HTML source. This behavior conforms to the World Wide Web Consortium’s HTML 4.01 recommendation and is well supported by contemporary browsers. However, versions of Netscape browsers earlier than 6.0 do not correctly support the <div> tag. To work around this problem, Namo WebEditor gives authors the option to use <layer> elements to represent layers. The <layer> tag is a Netscape-only tag that is supported by Netscape 4.x browsers.
Unfortunately, the <layer> tag is not supported by Netscape 6.0 and later, and it is not supported at all by Internet Explorer and other browsers. Therefore, use caution when choosing the <layer> tag to represent layers. You should prefer the default <div> tag and use <layer> only in documents that are designed specifically for users of older Netscape versions.
There is no way to force all layers to use <layer> tags in one step. If you have more than one layer in a document and you want all of them to use <layer> tags, you must follow the steps given above for each layer.