how to make this shaped opacity?

[IamSam]

The transparent layer is the one you highlight (click).

Refresh the tutorial, I have changed it a little.

 

[IamSam]

I think the problem is the language barrier and lack of understanding Photoshop terms (terminology).

Sorry, but I have to go to work now. Good luck. Hopefully someone will help you while I'm gone.

 

[ibclare]

Please work on it and post your results so far. If you have questions, we'll do our best to help you -- in the absence of your Mentor, Merlin, I mean, IamSam.