hehe
Use layers:
// L = Layer ( 3 layers or something more :D )
Level[L][X][Y]
FOR L = 0 TO 2 // 3 layers
FOR X = 0 TO 99 // 100 X-Tiles
FOR Y = 0 TO 99 // 100 Y-Tiles
SELECT L
CASE 0 // behind the Player layer
DRAWSPRITE Level[L][X][Y], X*Tilesize, Y*Tilesize
CASE 1 // Player and collision layer
DRAWSPRITE Level[L][X][Y], X*Tilesize, Y*Tilesize
CheckCollision()
Player() // Your player drawing and movement
CASE 2 // the "coverlayer"
DRAWSPRITE Level[L][X][Y], X*Tilesize, Y*Tilesize
ENDSELECT
NEXT
NEXT
NEXT
I can make a little example, if you want?