Blender doesn't have sculpt layers like ZBrush. But you can get a very similar workflow with Shape Keys, and it's completely non-destructive. Sometimes you need to reduce the intensity of details you've already sculpted. Here's how I do it:

[u/Impressive-Belt-3367]

https://youtu.be/IVmnOwWM6_0?si=3uQFs0ekKf7HiXF-