You can synthesize layers using materials, groups and grouping.
“Groups” and “grouping” are different concepts that can be confusing:
A model can be made up of various groups such as “left_shoe”, “right_shoe”, etc.
These can be individually shown or hidden as desired.
In addition, you may also group these items together using the grouping tool, such as grouping both shoes as “shoes”. With this you can still access each shoe separately and show or hide each one individually, but you can also show/hide both shoes at the same time as a collective group.
Materials are also useful in this regard. You may apply material domains to regions of a model and show/hide them or even apply levels of transparency to them.
In the “shoes” example, you may assign all the facets comprising the sole to the material “sole”, and assign all the other facets to a material called “uppers”. This way you can turn off the soles and work on the uppers without the sole hindering your view or vice versa.