There are four common VPN protocols: PPTP, L2F, L2TP, and IPSec. PPTP, L2F, and L2TP operate at the Data Link layer (layer 2) of the OSI model. PPTP and IPSec are limited for use on IP networks, whereas L2F and L2TP can be used to encapsulate any LAN protocol.
Stewart , James M.; Chapple, Mike; Gibson, Darril. CISSP (ISC)2 Certified Information Systems Security Professional Official Study Guide (Kindle Locations 14031-14032). Wiley. Kindle Edition. --------- PPP is another Layer 2 protocol but is mostly associated with dial-up connections.