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Photoshop clipping masks are a powerful way to control any level of visibility. In that sense, clipping masks are like Photoshop clipping masks like layer masks. But the result may look the same. Clipping masks and layer masks are very different. A layer mask uses black and white to show and hide different parts of the layer. However, a clipping mask uses one layer of material and transparency to control the visibility of another layer. To create a clipping mask, we need two layers. The bottom layer controls the visibility of the layer above it. In other words, the bottom layer is the mask, and the top layer is the layer on which the mask is cut.