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[ BUILD # : 201109060600 ] [ JDK VERSION : 1.7 ] Right now the only way to create it is using the module creation wizard. After that it needs to be created manually and it is not straight forward, specially for people starting with the platform. Description of what needs to happen can be found here: http://wiki.netbeans.org/DevFaqModulesLayerFile
Just noticed that this is already a feature of 7.1, way to go guys!
Yes, should be listed as a new item too: http://wiki.netbeans.org/NewAndNoteworthyNB71#XML_Layer *** This bug has been marked as a duplicate of bug 154752 ***