onOne has just released a public preview/beta of a new Lightroom plug-in called Perfect Layers, which now gives you the ability to work with layers in Lightroom.
Perfect Layers is the fast and easy way to create layered files in Photoshop Lightroom. With Perfect Layers you can create and edit multi-layered Photoshop files directly within Photoshop Lightroom or use it to combine images from within other applications. Use it to change skies, composite multiple images together and retouch portraits using the built-in blend modes. –onOne
For a limited time, you can download the preview version of Perfect Layers for free. It’s slated for a full release in version 1.0 this Summer. In the mean time, enjoy the free preview and throw some suggestions for improvement to onOne via the company’s support page.