Don't need 'layers' per se, but DIV's will do fine. Consider this example.
Code:
<HTML>
<head>
<title>test</title>
<script>
function setInputs(val, len) {
for (var i=1; i<len; i++)
document.getElementById('section'+i).style.display = (i <= val) ? 'block' : 'none';
}
</script>
</head>
<body>
<form id="myForm">
<select onChange="setInputs(this.options[this.selectedIndex].value, this.length)">
<option value="0">Number of items</option>
<option value="1">1</option>
<option value="2">2</option>
<option value="3">3</option>
<option value="4">4</option>
<option value="5">5</option>
</select>
<div id="section1" style="display:none">
Content Here
</div>
<div id="section2" style="display:none">
Content Here
</div>
<div id="section3" style="display:none">
Content Here
</div>
<div id="section4" style="display:none">
Content Here
</div>
<div id="section5" style="display:none">
Content Here
</div>
</form>
</body>
</HTML>
This is just 1 of several possibilities to get this done. If you don't understand what's going on here, let me know and I'll show ya. 
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