Do you have a drawing with a lot of layers, Say, 100 or more?  Or just one that has some very strange and obscure names? 

A nice tool to help you ponder what to do with the layers is the Layer Count tool.  This utility was created to get a list of how many objects are on a layer, but if you run the utility by entering LC at the command line a list appears in a Notepad file of all your layers.  Go ahead and print this list out.  You don't need to save the file. 

The printed list can now be mulled over, notes can be made, or you can decide what layers to change and how to rename.  The utility is so quick, the list can be made several times as changes are made.

The final list can also be used to help standardize other files with the same layer problems.