||Download the CADLayers.zip file. Extract the xlayers.lsp file to your AutoCAD Lisp folder and extract the cadlayers.rb file to the Sketchup Plugins folder.
In AutoCAD, load the xlayers.lsp file per your preferred method. The AutoCAD command to export the frozen/turned-off layers is "xlayers". This will export a text file with the same name and folder as the active .dwg file, with a ".ls" extension. The file will contain the names of the drawing layers that are turned off or frozen.
In SketchUp, select "Import Layer States" from the Plugins menu. A dialog will open, prompting you to select a .ls file with layer state info. Once selected, the plugin will read the layers stored in the file, and turn off those layers.