Layer Comps panel records object size and position, but keeps text and graphic contents same for all layout versions. Layer Comps also record which objects, object layers (psd and ai layers), and whole layers were visible and which were hidden in each layout, in each layer comp.
You can recall a Layer Comp with an instant click. Think of this as a sort of savable "Snapshot" function - although it only notes your viewing state, never trashes layers, and is saved with your file.
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