While I do recommend you to play through this game, I do think it does more excellent in some areas, and not so well in others.
Art and audio
The audio is just as well as the visuals, beautiful - but sometimes cheap sounds are used like screams or baby noises, while they don't really belong.
I didn't really get immersed, only for the first half hour - then you get used to repeating patterns. There's no real challenge. You can be very sleepy and still beat this game.
This game is to be played for the experience, not for gameplay. If you are hoping for actual gameplay you will get very dissapointed. I would almost say the game would have been better without the puzzles.
If Layers of Fear had linear progression, harder puzzles and did not use cheap jumpscares as the only mean of horror, I believe this had the potential to be a really good game. But wow, it was so pretty.