backing vs layer

backing and layer both are nouns.

Word	Noun	Adjective	Verb	Adverb
backing	Yes	No	No	No
layer	Yes	No	Yes	No

As nouns, layer is a hypernym of backing; that is, layer is a word with a broader meaning than backing:

Other hypernyms of backing include bed, reinforcement, strengthener.

backing (noun)	layer (noun)
the act of providing approval and support	thin structure composed of a single thickness of cells
something forming a back that is added for strengthening	a hen that lays eggs
financial resources provided to make some project possible	single thickness of usually some homogeneous substance
	an abstract place usually conceived as having depth
	a relatively thin sheetlike expanse or region lying over or under another

backing (verb)	layer (verb)
	make or form a layer