Here's the screenshots from a Tutorial I did yesterday about Masking in Photoshop. Incidentally, if you see a mistake, please let me know in the comments!
So what is masking? This is a layer mask.
The mask consists of an additional channel to the layer.
For my demo I supplied the files, but to make this work amy image will do.
I filled this with a colour. If you use black or white then you won't be able to see any mistakes.
Any normal brush. Try novelty ones for something different!
See if you had used a black fill and you made a mistake - you wouldn't be able to see where you had gone wrong
For the avoidance of doubt that is HIDE the layer.
here's a demo using some sample files.
Great thing about a mask. Nothing is actually deleted. Make sure you save in Photoshop format. (PSD)