You can create guide layers from existing layers to use for reference in the Composition panel, to help you position and edit elements. For example, you can use guide layers for visual reference, for audio timing, for timecode reference, or for storing comments to yourself.
A guide layer icon
appears
next to a guide layer’s source or layer name in the Timeline panel.
By default, guide layers aren’t rendered when you create output but can be rendered when desired by changing the composition’s render settings.
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