More easiler and fun!!
1)First of all, open up an image from File>Open
2)Select the Freehand Selection Tool from Tool Box, begining to select a object, maybe choose "Zoom in" making larger selecting.
3)When selection is complete, go to Selections>Modify>Contract. Let the small shape what you want to cut out.
4)After choose from Selections>Modify>Feather, that will make edges smooth.
5)Go to Selections>Invert then press delete button on your key board, just keep you selected.
6)Use Crop Tool to circle the area you want to cut out, choose "Apply".
7)Go to File>Export>Picture Tube, giving a tube name then click "OK".
Pick penguin tube from Picture Tube Tool then you will see a new create tube in the category.
9)Open a same image which you duplicated, then you can available draw it anywhere on the image.
