Gimp Tutorials teaching How To Use Gimp: http://www.gimpedtutorials.com
Gimp Video Tutorial Layer Masks: http://gimpedtutorials.com/index.php/layer-masks-explained-lesson-5-how-to-use-gimp-for-beginners/
This tutorial will teach you how to use gimp to create a logo design using layer masks, opacity adjustments, and some basic gradient techniques.