What does the "LAYER" command do in AutoCAD?

The "LAYER" command in AutoCAD is essential for managing and organizing the layers in your drawing. Layers are fundamental elements in AutoCAD that allow you to control the visibility, color, linetype, and other properties of objects in your design. By using the "LAYER" command, you can create new layers, rename them, change their properties, and even modify the current layer you are working on.

This organization is crucial in complex drawings, as it helps you categorize and structure your work effectively. For example, you might have different layers for architectural elements, electrical systems, and plumbing fixtures, enabling you to turn on or off specific elements as needed for clarification and simplicity in your workflow.

The other options reflect different functionalities in AutoCAD but do not pertain to layer management. Creating new objects, formatting text styles, and deleting existing objects each refer to distinct commands and actions, highlighting why the choice focused on layer management is the most accurate representation of the "LAYER" command's purpose.