Soils are named and classified based on their horizons. The soil profile has four distinct layers: 1) O horizon; 2) A horizon; 3) B horizon, or subsoil; and 4) C horizon, or soil base. The O horizon has freshly decomposing organic matter at its surface, with decomposed vegetation at its base. Humus enriches the soil with nutrients and enhances soil moisture retention. The top layer of soil is usually two to three inches deep, but this depth can vary considerably. For instance, river deltas like the Mississippi River delta have deep layers of topsoil. Topsoil is rich in organic material; microbial processes occur there, and it is the “workhorse” of plant production.

The A horizon consists of a mixture of organic material with inorganic products of weathering, and it is, therefore, the beginning of true mineral soil. This horizon is typically darkly coloured because of the presence of organic matter. In this area, rainwater percolates through the soil and carries materials from the surface. The B horizon is an accumulation of mostly fine material that has moved downward, resulting in a dense layer in the soil. In some soils, the B horizon contains nodules or a layer of calcium carbonate. The C horizon, or soil base, includes the parent material, plus the organic and inorganic material that is broken down to form soil. The parent material may be either created in its natural place or transported from elsewhere to its present location. Beneath the C horizon lies bedrock.

Some soils may have additional layers or lack one of these layers. The thickness of the layers is also variable and depends on the factors that influence soil formation. In general, immature soils may have O, A, and C horizons, whereas mature soils may display all of these, plus additional layers.