In the Label Style Composer dialog box, click the General tab.
Under Label, click the Value column for Layer and then click .
In the Layer Selection dialog box, select a layer, or create a new one.
Click OK.
Note: Specify the default layer for labels on the Object Layers tab of the Drawing Settings dialog box. You can also change the layer of these labels by using the AutoCAD Properties palette (right-click label and select Label Properties or Properties), or any other object layer manipulation tool.