When we first heard that onOne Software was developing a new plugin that would bring Layers functionality into Lightroom, we were left scratching our heads. After all, Lightroom is positioned as, at the very least, a prosumer level tool so it stands to reason that many, if not most, Lightroom users are going to have some version of Photoshop, either one of the CS versions or perhaps Elements. Right? And even if for some reason you don’t, would you be willing to spend $129.00 for a limited implementation of the layers and masking functionality that you could get in Photoshop Elements for half the price? Take a look at our first look at the newly released Public Preview of Perfect Layers for Lightroom. First impressions from around the net are a mixed bag so far, and despite the fact that some of the Photoshop Cool Kids are gushing over how great this plugin is, honestly I just don’t get it. Download it for yourself and let us know what you think. Are we not getting how great this tool is? Or did onOne simply miss the mark with Perfect Layers?