It depends upon what I'm making but...
Layouts, figure construction, background construction, figure inks, background inks are always in there. Then it depends if it's colour or B&W.
Extra layers past that depend if I have something that needs special attention will get its own layers just to work with. ex- A realistic motorcycle or sound effects.
Text happens when I bring the art aspects together and prep them for internet sizes. But at that point I save it as a different file and make it its own thing.