Paper towel layer is a job that involves arranging paper towels in layers. The term 'PLY' is used to refer to the number of layers of paper towels that are stacked together. A single PLY paper towel layer would arrange one layer of paper towels, while a three PLY paper towel layer would arrange three layers of paper towels. The job of a paper towel layer is to ensure that the paper towels are arranged in an orderly and efficient manner.