There are as many ways to layer a quilt as there are ways to raise a child!
I only have a limited amount of space to layer quilts here so I came up with what I think is a unique way to layer my quilts that are over 42 inches.
I use the peninsula on my kitchen counter and I pull my cutting table up to it.
They are not the same height but the inch difference has not been a problem.
I cut the backing for a quilt about 2" larger than the quilt top on each side.

I start by putting the backing wrong side up on the counter and table.
I tape it down with blue painters tape stretching it so it is flat and there are no tucks. I try to use the edge of the counter and table to keep it straight. I have found with this method I don't get tucks in my backing when I quilt it.
On top of this I put the batting. To get wrinkles out of the batting I either iron it or let it tumble in the dryer on warm for about a half hour.
If I iron it I keep the iron slightly above the batting and let the steam do the work.
On the rare occasion I use polyester batting I do not iron it. I tumble it in the dryer.

I smooth the batting over the backing. I tape only the corners of the batting down.
On top of this I put the quilt top, right side up.
I pin all the layers together with either brass safety pins or straight pins with the flower heads.

When I finish pinning the layers together I am ready to take off the tape and take it to my sewing machine to quilt it.
This method can be done in a minimum amount of time.
Then I can get on with the quilting which is one of the things I love to do on the sewing machine.
It gives the quilt depth, and complements the piecing I have done.