1. Topsoil (A horizon): This is the uppermost layer, rich in organic matter, nutrients, and living organisms. It's responsible for plant growth and is typically dark in color.

2. Subsoil (B horizon): This layer is beneath the topsoil and is characterized by accumulation of minerals and clay leached from the topsoil. It is less fertile than the topsoil and is usually lighter in color.

3. Parent Material (C horizon): This layer is the base of the soil profile and consists of weathered bedrock or other parent material. It is the least developed layer and has little to no organic matter.

It's important to note that these layers are not always distinct and can vary depending on factors like climate, vegetation, and geological history.