Comment on Using The GIMP :: Layers by saphiremomo

I'm not sure if it will work on your version, but on my Gimp 2.6.4 you can find it on the top options lick File, Edit Select, etc.
Windows --> Dockable Diologs --> Layers.

Hope that helps, and hope ~saphiremomo doesn't mind me answering the couple of questions that I can! :]