He sets out layers (6)
I believe the answer is:
sheets
'layers' is the definition.
The definition and answer can be both man-made objects as well as being plural nouns.
Perhaps you can see a link between them that I don't see?
'he sets out' is the wordplay.
'out' means one lot of letters goes inside another.
'he' placed inside 'sets' is 'SHEETS'.
Can you help me to learn more?
(Other definitions for sheets that I've seen before include "They get blanket coverage" , "Bed coverings for the sailor's ropes" , "Pieces of paper and bed linen" , "Leaves" , "Bedclothes to be found on ships?" .)