I haven't checked, but does Irfanview do this?
I note you're talking layers though, and usually that is professional software like Adobe's Photoshop or Corel's PaintShopPro.
I see there is a free 30 day trial of PaintShopPro at Download.com here;
http://download.cnet.com/Corel-PaintShop-Pro/3000-2192_4-10001995.html (look at the full specifications for licensing limitations).
WARNING if you intend to try that, do not use the green Download Now link. Instead, use the "Direct Download" link underneath that button.
Mark
I need software (free downloadable preferrably) that allows me to replicate photoshop's free transform, where I can skew and distort a layer or selection to conform to guides. I have already tried gimp and paint.net and been disappointed.

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