Exporting layer to new file

Sometimes the simplest things can be hard to do.

To easily creating a new file with an existing layer:

1. [If layer contains transparencies]
Click layer and chose Convert to New Smart Object

2. Ctrl + A (Select Canvas)

3. Ctrl + C (Copy -> New files will be created with the same size as copied item)

4. Ctrl + N (New file)

5. Ctrl + V (Paste)

6. Remove automatic white background layer