It depends what you want them for. If she wants them to do straight lines (i.e. layers for her cards) then you want the perfect layers as you get a perfect straight line and exact layers and you cut all in one step.
The layer ease you have to draw and then cut with scissors, so it's great for getting a nice even layer around unusually shaped pieces, but it's a pain to have to cut it out by hand afterwards (hence I don't use mine very much).
Hope that helps??
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Layers Ease or Perfect Layers
