<< 
The lens through which the laser beam is focused is refocused, so that it 'reads' the second layer, which is further away than the first layer.
I'm not certain how the laser beam passes through the first layer, though. It has to be partially transparent, but further I wouldn't know how it works. >>
I think that if you separate the two layers enough, and the beam is wide enough, as long as the first layer is somewhat transparent, its not all that hard.  think of it like this:  take double-pane glass.  scratch the inside and outside different.  focus on the near side, and you can't really see the scratches on the other side. focus on the far side and you can't see the scratches on the near side.
For this to work, I would think the laser has to be greater than a certain width.  if it is too small, it would be more affected by the near layer.
Another example is a microwave that has a grille in front.  you can see either the grill or the inside, but not both at the same time (at least, not easily 

)