Within the Layer there will be scenarios whereby a customer doesn't require a quotation and you can create a New Sales Order without an associated quotation, the Layer will allow you to do this by simply selecting New Sales Order from +NEW button:
Once selected you will be redirected towards the New Sales Order window, within this window you now have the option to link your sales order to a New, Existing or No Opportunity:
In our example we are going to create a new opportunity for 50 Mobile connections, if you want to select an existing opportunity simply select this option and then select the appropriate opportunity:
Once created you will see within the Sales Order your opportunity has been linked: