{This was a Miscellaneous challenge in December 2011}
I have read many comments on my LO's regarding my masking that I decided to let you try it out they way I do
It's mainly a little click there, a little dab here, a dash over there, etc etc. But if you know some of my tricks then you can play with it yourself, to match your desire

I have been experimenting a lot myself and it always varies from LO to LO.
I used PS cs4 so my instructions are based on that program. But shouldn't be difficult to use in another version.
Here's my page:
And this is how I did it:
I decided to use a
template from BusyBee as a start. I tend to work from bottom to top first and my masking almost always comes as a finishing touch. It depends on the type of kit I am using. I decided to go for a dreamy kit,
Journey by Ruth Melody. She also tends to have a mask or 2 in her kit. My trick is sometimes I use a brush as a mask as well

.
This is my page before adding any pictures..
Because of the dreamy kit I look for a picture that gives me the same feeling.. I also tend to process my photo's to fit in more with the LO. I choosed 2 photos and for the masked one I go for a close up. I then grab the masks/brushes that I want to use for the close up. I am going to experiment with 2 things. I never know if it will work out and always fiddle a little here and there, so feel free to do the same, the LO needs to match your standards too
I decided to try it like this:
I have my photo large and processed and duplicate the layers. I merge both down to both masks and then fiddle with them. The bottom layer is on Multiply and both opc. as fill is on 50%. The top I left original but the opacity on 50%. I want a large picture there but to be soft.
I grab my eraser and have it on a soft circle to my liking and erase the edges away on both layers (set on 50% opc.) and it ends up like this
I know focus on the second masking and want to add color. So i copy both processed and original to my page. I have the photo slightly smaller though. The original goes on the top layer. I duplicate the processed photo one more time as well as the top mask and place this under the original on the top layer.
My pallette looks like this
Again the bottom layer is on multiply and 50%-50%.
I also fiddle with a soft eraser on that layer as well as the top two other mask layers till I got what I liked. I found that my larger mask was not subtile enough and lowered the opc some more. And then I added the top elements etc.
Have fun and get scrapping!