Madster, I think everybody should be totally free to ask what he or she wants. Don't reply if you have nothing else to say than read your manual or visit Google. If you think that some people ask the same question over and over...
...why not write a tutorial

You know, nobody orders you to help others.
Aligator, lots of people use masks.
Open an image (image should not be locked; double click on it if it's the background image, which will unlock it), click on the mask symbol (A) and select the mask by clicking on it; you'll notice a double border (B), which means that the mask is active (very important!). Now paint with a black brush on those areas that have to be invisible.
If you make a mistake, don't worry; just paint with 'white' over the area that has to be corrected. Just make sure that the mask is always active and that you paint on the mask and NOT the original.
Easy way to select black and white; click on the black & white symbol in your toolbar (C). You can switch your background/foreground by pressing 'X' on your keyboard.