I had one that was 6 layers - I don't own it any 
longer, but hopefully the new owner won't mind me 
posting it here. If they do, sorry in advance. 
^^; The layers on it I believe were:
A - Vegita
B - the airbrushed "ki" layer
C - the smoke layer around Vegita
D - Kaioshin
E - Hmm.. I believe the "sash" around Kaioshin's 
waist
F - Kaioshin's mouth, and possibly hair. Can't 
recall.

Really nice cel, has matching background too.  I 
miss it. ;_;

Sheri