Hi,
about as easy as you can get

There's a couple of things to watch for
though -
When you hit insert layer FP won't actually write top and left positions
unless you move the layer a couple of pixels or type top and left positions
into Format - Layers - Positioning. So 1 of those things before you add
content to your layer.
Anything you type for top, left and width should have a unit of measure eg
100px not just 100
FP adds a height for each layer of 100px - you should delete this. IE will
(incorrectly) allow a layer to expand vertically beyond it's defined height
other modern browsers won't. So a page that looks ok in IE will probably not
look how you expect in say Mozilla.
Watch where FP adds the layer code in HTML view - the safest place is just
above </body>
Dont nest layers (ie put 1 layer inside another) unless you know what you're
doing.
I'd add a doctype - IE6 renders layer widths differently depending on
wether a full doctype is present or not. With a doctype they'll render the
same in IE6 as other modern browsers - without one they may not.
If you follow these your layers should look as you intend in any version 4
and better browser.
Jon
Microsoft MVP - FP