GameObject Tag

Im reading scripting tut 101 that comes with the Unity documentation, and on page 6, at the end of part 6 there is a paragraph headed
2.Game object Tag

function Update () { 
? if (Input.GetButtonDown("Jump")) 
? { 
? ? var newTarget = GameObject.FindWithTag("Cube").transform; 
//This is where Im confused//
? ? GetComponent(Follow).target = newTarget; 
    } 
}

Okay so we have layers and tags.

  1. How do we get a basic structure here-With layers and tags
    <whats actually happening here? Whats a real basic example of using this approach?>

In my scene I have cube and cube1.
2. Is the Game object (in this case" cube") referenced by this script, or is it refering to a tag, or a layer?

  1. Perhaps someone could give me an example of how to set up a custom layer and a custom tag to go with this script?

And just so I know Im getting it, I’ll call my Game object “tree”.(so I can see where it goes in terms of naming conventions.

ATM I get error: UnityException:Tag Cubeis not defined! when I drag this onto a spotlight within the scene
(Im copying straight from tut doc)

  1. How and what is defining it?
    Thanks team
    AC out

to kinda clarify my confusion,

These have uploaded in the reverse order so read bottom window first please:
1(bottom)Heres the tag manager, Imade the one called Cube

2(middle pic)Heres the Tags dropdown menu-no Cube option…?but I just created one…?

3(top pic)What the? here it is in the layers section. I thought layers were for seperating objects so editing(making the scene)was easier.

Is a Tag also a Layer?
Ta
AC
Confused yet

20017--645--$picture_3_998.png
20017--646--$picture_2_260.png
20017--647--$picture_1_414.png

See the bit where it says Tags in the bottom screenshot? You need to pop that open, then type your new tag name into the blank slot. It adds extra slots as you add new names, or you can reduce the number of slots by typing a smaller number into the Size element.