Yeah, what the guys above said.
If it's a letter change, it means all layers are involved. If it's a number change, it means just metal has changed.
But mostly the significance of this has more to do with the engineers and the fabs involved than the end-users. Metal changes require less time in the mask shop to make the masks for the semiconductor machinery, and you can have material waiting in the fab that's halfway done (base layers are drawn) and metal-only steppings are cheaper (fewer new masks), so company's prefer to do metal-only steppings if they can.
You can't really know how much has changed by just relying on the letters or numbers. People will say - like Veri745 did - that all layer changes are big changes, but you can fundamentally change a whole lot with a metal only stepping. There are usually extra gates on a CPU specifically to be used to enable a metal-only stepping. At HP they used to be called "happy gates" because everyone would be happy with you if could fix an issue using them. I've also heard them called "bonus cells".... because your bonus will be higher if you can use them to fix a bug.
And steppings don't always include changes that end-users would care about. Some might be to improve manufacture yield. For example, I remember we did one stepping for a CPU to make the metal around metal 1 via's farther away to prevent a transcription error. Which in plain English means that the layers weren't lining up well in the fab and so we went in and spaced things out more. This had no impact on anything any customer would ever see... but helped us improve manufacturability of it.
Still, in the majority of cases what Veri745 and Elixer wrote is correct. Letters are big changes, and numbers smaller changes. Usually.
Patrick Mahoney
Intel Corp.
* Not an Intel spokesperson... just an engineer who hangs around on AT *