Soil layers, also known as soil horizons, are distinct layers that make up the soil profile. The top layer, called the O horizon, consists of organic matter like decomposed leaves and plants. Below this is the A horizon, or topsoil, which is rich in nutrients and supports plant growth. Deeper down, the B horizon accumulates minerals leached from above, while the C horizon contains weathered rock and parent material. Finally, the R horizon is the bedrock layer, which is solid rock that lies beneath the soil. Each layer plays a crucial role in the ecosystem and supports various forms of life.