Home » Tip of The Day » Convert Layers Into Smart Objects Instead of Merging ThemConvert Layers Into Smart Objects Instead of Merging Them October 18, 2015. Posted in: Tip Of The Day. Instead of flattening or merging layers together when applying filters or distortions; convert them into Smart Objects. That way, you can go back and make changes if need be. « Previous Photoshop Tip: | Next Photoshop Tip: » Sign-up for the PTC Newsletter so that you'll never miss a tutorial!. Your Email Address: