This week's book giveaway is in the OCAJP 8 forum. We're giving away four copies of OCA Java SE 8 Programmer I Study Guide and have Edward Finegan & Robert Liguori on-line! See this thread for details.
Kind of similar, Tier is a physical demarcation and Layer is a logical one.
The concepts of layer and tier are often used interchangeably. However, one fairly common point of view is that there is indeed a difference, and that a layer is a logical structuring mechanism for the elements that make up the software solution, while a tier is a physical structuring mechanism for the system infrastructure