How to make something like this. Please help me.

[likes_photoshop]

How to make something like this.P lease help me. Is it masking ?? Please help me with a tutorial

This is the one am trying to achieve



This is the original Image :

 

[IamSam]

Very easy.



Solid color fill adjustment layer set to black, with opacity set to 70% or less.
New layer with Brush Tool set to soft brush, white color, and 20% Flow.