Before you can even start cutting, you need to plan what your layers are going to be. I brought my cover into Photoshop to block out what I wanted. You want the things in the foreground to be on the top layers, and the background elements to be on the bottom layers.

The key thing to keep in mind is each layer must include its own elements AND the elements of the layer above it. So the top layer is only the top layer, then the second layer is everything you want on the second layer AND everything you had in the top layer.

I threw together a couple visuals to illustrate the concept, so hopefully that helps give you an idea of what needs to go on there.

If you end up with more or less layers for your particular cover, adjust your supplies and prints accordingly. You need prints and picture frames equal to the number of layers you have.