Just sharing this great news ...

http://lightroomkillertips.com/2011/layers-for-lightroom/

Got excited for like 15seconds, then realized that it's merely another app to add layers outside lightroom, so no diff exporting it to PS/PSE... more expensive than PSE as well. :(

I personally don't really use PS. And when plugins like this comes out, I'm excited. Hopefully there's a c****k somewhere ... hehe

Although I haven't tested it out yet, so I dont know how smooth it'll work out.

PS Elements is half the price with so much more features though, tighter LR integration as well.