working with images

i want to layer images one over another



like so i would have a picture of a sunrise and a dog lol



but the dog picture would be transparent so that the sunrise was visible behind the dog

and then maybe i could have text on top of that



im not sure if i was clear in what i want to do



but yeah... i wanna know how to do someting like that



hope you can help



thanks

if you have ps

you get the two layers click on the dog if its on top
and there is a drop down menu with the word normal in just change that to something else
or change the opacity



i chose overlay




its up to you hhow you use it to creative effect

thanks heaps