Trouble creating layers

I am having trouble understanding and creating layers like the ones shown in the book from con-doc

SketchUp 2020 and later don’t have layers. Instead of they use Tags. Tags, for the most part, work the way the old layers did.

thank you. how do you set the tags?

Create new tags by clicking on the + in the circle. This is in SU2021 but SU2020 (which your profile indicates you are using) has the same button.
Screenshot - 12_19_2020 , 3_22_20 PM

Remember to leave the pencil icon at Untagged at all times.