Shortcut to toggle visibility of Guides Layer
More often than not I use a Guide layer on top of my canvas on multiply, to see the guides and what I'm doing at the same time. With a shortcut there would be no need to open the layers pannel and click the visibility button to preview what I'm doing. There could be a special type of layer that could be hidden on export and have this feature or the shortcut could ask to specify the layer to hide/make visible.

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Related to this request:
Automatically push guides to a single layer
https://illustrator.uservoice.com/forums/333657-illustrator-desktop-feature-requests/suggestions/36594571-automatially-push-guides-to-a-single-layer -
Ismael Villegas commented
@Russ Yes, I know that toggles the guides but what I was looking for is a shortcut to toggle the visibility of a layer in which we can have an image, or shapes, that we can use as guides. For example: vectoring a photograph with this feature could let us see the image on top of our work and quickly hide/show that layer with the shortcut instead of going to the layers panel and clicking on the visibility of the layer.
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Russ commented
This can be simply done by pressing Ctrl + ;