No matter how you layer them, these classic Magic Cookie Bars are addictive. Most often they are layered with a graham cracker crust, sweetened condensed milk, chocolate chips, and sometimes butterscotch, or even a combination of them, coconut and nuts.
Original Magic Bar
If you Google looking for 7 Layer Bar recipes, most of what you will find are bars listing these five basic layers - though many do also add another layer of butterscotch chips - yet they all seem to count the graham crackers and butter as individual layers.
Some recipes do melt the butter, and then simply pour the graham crackers on top, rather than mixing and pressing them in, so I guess that's one way to consider them separate layers.