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Layer visibility—whether a layer is showing or hidden.
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Layer position in the document.
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Layer appearance—whether a layer style is applied to the layer and the layer’s blending mode.
Note:Unlike layer effects, Smart Filter settings cannot be changed across layer comps. Once a Smart Filter is applied to a layer, it appears in all layer comps for the image.
You can export layer comps to individual files.
Choose File > Scripts > Layer Comps to Files and then choose the file type and set the destination.
参考：https://helpx.adobe.com/photoshop/using/layer-comps.html