After "rediscovering" the Flemish Technique a few years ago, I realized that in my quest to become a better painter, I had unwittingly incorporated some of the technique's steps into my painting process. I was drawing or transferring a drawing onto my canvas, toning the canvas, completing a rough underpainting, and layering color. I realize now that this very successful technique had made it's way down through the centuries in various modified forms, and I had picked up on some of these methods indirectly from other artists.
The Flemish Technique originated from a process used by egg tempera painters to overcome limitations with that medium. Egg tempera dries very quickly and cannot be painted thickly like oil paint. Painting in layers was necessary to build depth and color saturation. Although it was practiced by master painters in 16th century Flanders and became the prefered technique for the new medium of oil paint, it can be easily adapted to modern acrylics, and is probably the best way to avoid the flat dull appearance that many beginning acrylic painters commonly complain about in their first painting attempts.
As the Old Masters discovered, the Flemish Technique is very useful for building color depth, ensures that you have a full range of values and helps with accuracy in realism. When I was just starting out as a painter, I was often told that I didn't use enough colors. Now I glaze many colors in my paintings, and color glazing is part of the Flemish Technique. Another common mistake I made when I began to paint was failing to use a full range of values (shadow and light). Interesting paintings are all about light, and light and shadow work together. The Flemish Technique makes sure you take care of these important aspects of a successful painting early on in the painting process, so it's an excellent technique for beginners.
Apparently there are 7 layers in the Flemish Technique, but it depends on how you break them down. I prefer to use the term steps or stages rather than layers, to avoid confusion when talking about the layering of color glazes involved in one of the steps. While doing my research I had a great deal of difficulty finding a definitive example or explanation of the steps, so the exact number isn't really important as long as you follow the basic ones.
Below are the steps I've been able to piece together. I've only really discovered 6 steps in total.
1. Drawing
2. Imprimatura (neutral mid-tone wash)
3. Umber painting (shadows).
4. Dead layer or Penumbra (values)
5-6. Color layers
7. Highlights and details
Drawing
Sometimes called a cartoon. Of course this is the drawing of the subject to be painted.
Transfer Drawing to the Support
Traditionally, a rigid wooden panel was used as a support since egg tempera wasn't flexible. It was prepared with some kind of white paint, probably lead. As far as I know, rabbit glue sizing and lead white primer on canvas was used in the Venetian Technique as a later development. Acrylic Gesso is the contemporary priming medium used by many oil painters and acrylic painters today and it can be used on panels as well as on canvas.
To transfer the drawing, the Old Masters poked pin holes around the major lines they wished to transfer. Then they placed the drawing onto the support and knocked charcoal dust into the holes. Another method is to apply charcoal to the underside of the drawing and trace the image using a hard pencil.
Freehand Drawing Refinements
Once the major lines are transfered, the drawing is refined and detail added. I've found that a sharp pencil is best used for this purpose because the detail is not easily washed away in the next step. Oil painters might protest the use of the graphite "lead" used in modern pencils since it reportedly works it's way through the layers of oxidized linseed oil to the surface of the painting. Acrylics are not known to have the same problem.
Imprimatura
This is a mid-tone wash that seals the drawing and helps to better judge values in the next step. Values tend to appear darker on a plain white surface and this will cause one to compensate by making the values lighter than they should be. Pastel artists like to use tinted papers for this same reason. For the wash, oil painters use a thin mixture of terpentine and Burnt Umber or Yellow Ochre. For acrylics, I basically do the same with the equivalent acrylic colors and water.
Umber Painting (Shadows)
With the same basic color used during the Imprimatura step, which is typically Burnt Umber, the shadows are glazed. You can do a considerable amount of shading using glazes of one color.
Opaque Highlights
Sometimes White is used to block in some of the highlights during the Umber Painting stage. White paint is typically opaque, but it can be glazed if desired. White will be the third or fourth tone in the painting.
Dead Layer or Penumbra
I'm sure this is the step that is questioned the most by contemporary painters because it seems 
like a lot of work for a questionable amount of benefit. This is typically the complete painting down to the last detail, excluding all color. This grayscale or monochrome painting tradionally appears in a gray-green color, resembling the color of the moon and it's shadows. At this point, all decisions about tone have been made with a complete range of values. It's much easier to keep tonal decisions separate from color decisions, so this is a huge benefit to beginners who have trouble discerning value among color. As for the extra work, the saying "no pain, no gain" seems appropriate. But I've been known to skip this step if my Umber Painting is detailed and I've added White to build my complete range of values. In that case, the Umber Painting and Dead Layer steps have been combined, albeit with an earthier toned result.
Color Layers
During this step, many color glazes are applied as necessary to complete the painting. Multiple layers will give more depth. The effect of many layers is that the light will bounce off each layer slightly differently giving it a unique glow which helps give a more realistic result. I've found that it helps if I seal the color with a coat of medium to further separate the layers and to protect the layers underneath from being accidentally lifted up while glazing.
Highlights and Details
The last step is to complete the final highlights and details. This is an important step because it often gives the painting that extra "something" that gives it life. Once the tiny catchlights are added to shiny objects, they are perceived as metal or reflective glass to our brains.
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