Tier is physical separation of tiers. it basically specify different projects of .dll or .exe.
Layers are logical separation and divide the project logically. There is only one project and have logical division of files or folders.
Application Layer : basically soft
Application Tier : basically hard
Layer:
1)presentation layer
2)business layer
3)data access layer
Tiers:
1)Presentation tier (web server)
2)Application tier (application server)
3)data server tier (database server)
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