diff --git a/layer.md b/layer.md
index b2eac7ad7..abee44855 100644
--- a/layer.md
+++ b/layer.md
@@ -1,18 +1,74 @@
-# Creating an Image Filesystem Changeset
+# Image Layer Filesystem Changeset
 
-An example of creating an Image Filesystem Changeset follows.
+This document describes how to serialize a filesystem and filesystem changes like removed files into a blob called a layer.
+One or more layers are ordered on top of each other to create a complete filesystem.
+This document will use a concrete example to illustrate how to create and consume these filesystem layers.
 
-An image root filesystem is first created as an empty directory.
-Here is the initial empty directory structure for a changeset using the randomly-generated directory name `c3167915dc9d` ([actual layer DiffIDs are generated based on the content](#id_desc)).
+## Distributable Format
+
+Layer Changesets for the [mediatype](./media-types.md) `application/vnd.oci.image.layer.tar+gzip` MUST be packaged in [tar archive][tar-archive].
+Layer Changesets for the [mediatype](./media-types.md) `application/vnd.oci.image.layer.tar+gzip` MUST NOT include duplicate entries for file paths in the resulting [tar archive][tar-archive].
+
+## Change Types
+
+Types of changes that can occur in a changeset are:
+
+* Additions
+* Modifications
+* Removals
+
+Additions and Modifications are represented the same in the changeset tar archive.
+
+Removals are represented using "[whiteout](#whiteouts)" file entries (See [Representing Changes](#representing-changes)).
+
+### File Types
+
+Throughout this document section, the use of word "files" includes:
+
+* regular files
+* directories
+* sockets
+* symbolic links
+* block devices
+* character devices
+* FIFOs
+
+### File Attributes
+
+Where supported, MUST include file attributes for Additions and Modifications include:
+
+* Modification Time (`mtime`)
+* User ID (`uid`)
+    * User Name (`uname`) *secondary to `uid`*
+* Group ID (`gid `)
+    * Group Name (`gname`) *secondary to `gid`*
+* Mode (`mode`)
+* Extended Attributes (`xattrs`)
+* Symlink reference (`linkname`)
+
+[Sparse files](https://en.wikipedia.org/wiki/Sparse_file) SHOULD NOT be used because they lack consistent support across tar implementations.
+
+## Creating
+
+### Initial Root Filesystem
+
+The initial root filesystem is the base or parent layer.
+
+For this example, an image root filesystem has an initial state as an empty directory.
+The name of the directory is not relevant to the layer itself, only for the purpose of producing comparisons.
+
+Here is an initial empty directory structure for a changeset, with a unique directory name `rootfs-c9d-v1`.
 
 ```
-c3167915dc9d/
+rootfs-c9d-v1/
 ```
 
+### Populate Initial Filesystem
+
 Files and directories are then created:
 
 ```
-c3167915dc9d/
+rootfs-c9d-v1/
     etc/
         my-app-config
     bin/
@@ -20,19 +76,37 @@ c3167915dc9d/
         my-app-tools
 ```
 
-The `c3167915dc9d` directory is then committed as a plain Tar archive with entries for the following files:
+The `rootfs-c9d-v1` directory is then created as a plain [tar archive][tar-archive] with relative path to `rootfs-c9d-v1`.
+Entries for the following files:
 
 ```
-etc/my-app-config
-bin/my-app-binary
-bin/my-app-tools
+./
+./etc/
+./etc/my-app-config
+./bin/
+./bin/my-app-binary
+./bin/my-app-tools
 ```
 
-To make changes to the filesystem of this container image, create a new directory, such as `f60c56784b83`, and initialize it with a snapshot of the parent image's root filesystem, so that the directory is identical to that of `c3167915dc9d`.
-NOTE: a copy-on-write or union filesystem can make this very efficient:
+### Populate a Comparison Filesystem
+
+Create a new directory and initialize it with an copy or snapshot of the prior root filesystem.
+Example commands that can preserve [file attributes](#file-attributes) to make this copy are:
+* [cp(1)](http://linux.die.net/man/1/cp): `cp -a rootfs-c9d-v1/ rootfs-c9d-v1.s1/`
+* [rsync(1)](http://linux.die.net/man/1/rsync):  `rsync -aHAX rootfs-c9d-v1/ rootfs-c9d-v1.s1/`
+* [tar(1)](http://linux.die.net/man/1/tar): `mkdir rootfs-c9d-v1.s1 && tar --acls --xattrs -C rootfs-c9d-v1/ -c . | tar -C rootfs-c9d-v1.s1/ --acls --xattrs -x` (including `--selinux` where supported)
+
+Any [changes](#change-types) to the snapshot MUST NOT change or affect the directory it was copied from.
+
+For example `rootfs-c9d-v1.s1` is an identical snapshot of `rootfs-c9d-v1`.
+In this way `rootfs-c9d-v1.s1` is prepared for updates and alterations.
+
+**Implementor's Note**: *a copy-on-write or union filesystem can efficiently make directory snapshots*
+
+Initial layout of the snapshot:
 
 ```
-f60c56784b83/
+rootfs-c9d-v1.s1/
     etc/
         my-app-config
     bin/
@@ -40,14 +114,16 @@ f60c56784b83/
         my-app-tools
 ```
 
-This example change is going to add a configuration directory at `/etc/my-app.d` which contains a default config file.
-There's also a change to the `my-app-tools` binary to handle the config layout change.
-The `f60c56784b83` directory then looks like this:
+See [Change Types](#change-types) for more details on changes.
+
+For example, add a directory at `/etc/my-app.d` containing a default config file, removing the existing config file.
+Also a change (in attribute or file content) to `./bin/my-app-tools` binary to handle the config layout change.
+
+Following these changes, the representation of the `rootfs-c9d-v1.s1` directory:
 
 ```
-f60c56784b83/
+rootfs-c9d-v1.s1/
     etc/
-        .wh.my-app-config
         my-app.d/
             default.cfg
     bin/
@@ -55,35 +131,70 @@ f60c56784b83/
         my-app-tools
 ```
 
-This reflects the removal of `/etc/my-app-config` and creation of a file and directory at `/etc/my-app.d/default.cfg`.
-`/bin/my-app-tools` has also been replaced with an updated version.
-Before committing this directory to a changeset, because it has a parent image, it is first compared with the directory tree of the parent snapshot, `f60c56784b83`, looking for files and directories that have been added, modified, or removed.
+### Determining Changes
+
+When two directories are compared, the relative root is the top-level directory.
+The directories are compared, looking for files that have been [added, modified, or removed](#change-types).
+
+For this example, `rootfs-c9d-v1/` and `rootfs-c9d-v1.s1/` are recursively compared, each as relative root path.
+
 The following changeset is found:
 
 ```
+Added:      /etc/my-app.d/
 Added:      /etc/my-app.d/default.cfg
 Modified:   /bin/my-app-tools
 Deleted:    /etc/my-app-config
 ```
 
-A Tar Archive is then created which contains *only* this changeset:
+This reflects the removal of `/etc/my-app-config` and creation of a file and directory at `/etc/my-app.d/default.cfg`.
+`/bin/my-app-tools` has also been replaced with an updated version.
+
+### Representing Changes
 
-- Added and modified files and directories in their entirety
-- Deleted files or directory marked with a whiteout file
+A [tar archive][tar-archive] is then created which contains *only* this changeset:
 
-A whiteout file is an empty file that prefixes the deleted paths basename `.wh.`.
-When a whiteout is found in the upper changeset of a filesystem, any matching name in the lower changeset is ignored, and the whiteout itself is also hidden.
-As files prefixed with `.wh.` are special whiteout tombstones it is not possible to create a filesystem which has a file or directory with a name beginning with `.wh.`.
+- Added and modified files and directories in their entirety
+- Deleted files or directories marked with a [whiteout file](#whiteouts)
 
-The resulting Tar archive for `f60c56784b83` has the following entries:
+The resulting tar archive for `rootfs-c9d-v1.s1` has the following entries:
 
 ```
-/etc/my-app.d/default.cfg
-/bin/my-app-tools
-/etc/.wh.my-app-config
+./etc/my-app.d/
+./etc/my-app.d/default.cfg
+./bin/my-app-tools
+./etc/.wh.my-app-config
 ```
 
-Whiteout files MUST only apply to resources in lower layers.
+Where the basename name of `./etc/my-app-config` is now prefixed with `.wh.`, and will therefore be removed when the changeset is applied.
+
+## Applying
+
+Layer Changesets of [mediatype](./media-types.md) `application/vnd.oci.image.layer.tar+gzip` are applied rather than strictly extracted in normal fashion for tar archives.
+
+Applying a layer changeset requires consideration for the [whiteout](#whiteouts) files.
+In the absence of any [whiteout](#whiteouts) files in a layer changeset, the archive is extracted like a regular tar archive.
+
+
+### Changeset over existing files
+
+This section covers applying an entry in a layer changeset, if the file path already exists.
+
+If the file path is a directory, then the existing path just has it's attribute set from the layer changeset for that filepath.
+If the file path is any other file type (regular file, FIFO, etc), then the:
+* file path is unlinked (See [`unlink(2)`](http://linux.die.net/man/2/unlink))
+* create the file
+    * If a regular file then content written.
+* set attributes on the filepath
+
+## Whiteouts
+
+A whiteout file is an empty file with a special filename that signifies a path should be deleted.
+A whiteout filename consists of the prefix .wh. plus the basename of the path to be deleted.
+As files prefixed with `.wh.` are special whiteout markers, it is not possible to create a filesystem which has a file or directory with a name beginning with `.wh.`.
+
+Once a whiteout is applied, the whiteout itself MUST also be hidden.
+Whiteout files MUST only apply to resources in lower/parent layers.
 Files that are present in the same layer as a whiteout file can only be hidden by whiteout files in subsequent layers.
 The following is a base layer with several resources:
 
@@ -117,6 +228,8 @@ a/.wh..wh..opq
 
 Implementations SHOULD generate layers such that the whiteout files appear before sibling directory entries.
 
+### Opaque Whiteout
+
 In addition to expressing that a single entry should be removed from a lower layer, layers may remove all of the children using an opaque whiteout entry.
 An opaque whiteout entry is a file with the name `.wh..wh..opq` indicating that all siblings are hidden in the lower layer.
 Let's take the following base layer as an example:
@@ -139,7 +252,7 @@ bin/
 ```
 
 This is called _opaque whiteout_ format.
-An _opaque whiteout_ file hides _all_ children of the `bin/` including sub-directories and all descendents.
+An _opaque whiteout_ file hides _all_ children of the `bin/` including sub-directories and all descendants.
 Using _explicit whiteout_ files, this would be equivalent to the following:
 
 ```
@@ -151,8 +264,10 @@ bin/
 
 In this case, a unique whiteout file is generated for each entry.
 If there were more children of `bin/` in the base layer, there would be an entry for each.
-Note that this opaque file will apply to _all_ children, including sub-directories, other resources and all descendents.
+Note that this opaque file will apply to _all_ children, including sub-directories, other resources and all descendants.
 
 Implementations SHOULD generate layers using _explicit whiteout_ files, but MUST accept both.
 
 Any given image is likely to be composed of several of these Image Filesystem Changeset tar archives.
+
+[tar-archive]: https://en.wikipedia.org/wiki/Tar_(computing)