A good understanding of the anatomy of the skin layers is helpful...so I recommend researching a bit. In the meantime, as a reference, this is a practical crosswalk we use. Disclaimer: this crosswalk is not found in any "official" guidance...it is just a reference.
Stage 1 pressure ulcer = other or unspecified severity of non-pressure ulcer: Redness that does not turn pale when pressed and released with fingertip; persistent focal erythema.
Stage 2 = skin breakdown: blister, abrasion, or partial thickness skin loss involving epidermis, dermis, or both.
Stage 3 = fat layer exposed: full thickness skin loss into subcutaneous fat, which may extend up to, but not through, deep fascia.
Stage 4 = involvement of muscle and/or bone with or without necrosis: necrosis of the soft tissue extending to muscle, tendon, and/or bone.