How do I cut an object out of its background using the Layer Mask Tool?

Removing an object from a picture using Layer Mask:

• Open your picture to be cut out and your background picture.
• On the cut out picture, click on “Select>All” and then “Edit>Copy”
• Click on the background picture and Click “Edit>Paste”.
• Set the Opacity of your cut out layer at about 75 percent by moving the Opacity slider in the Layer window.
• Position your cut out layer where it needs to be in respect to the background picture.
• Turn your Opacity for your cut out picture back to 100 percent.
• Click on the “Add Layer Mask” button at the bottom of the Layer Window (small gray rectangle with a white circle in it.)
• Click on the “Brush Tool” icon. Set your Brush to be 150-200 pixels wide and your Brush Hardness to 100 percent.
• Make sure your foreground color for your Brush is set to Black.
• Carefully brush away as much of the background of your picture as you can. The closer you get to your object, the smaller, softer and more transparent your Brush should be.
• To take out the “Halo” effect, set your Brush to 8-12 pixels in width, 10-20 percent hardness and 10-20 percent Opacity. Use frequent small strokes at the edge of your object to take out unwanted border colors.