The Wiki tutorial (https://www.aerofly.com/aerofly_fs_2/d…cenery_creation) assumes familiarity with the old, abandoned FSEarthTiles (FSET) program, asserting that there are "tons" of support sites and videos on the Web.
So I looked, and found a couple that helped me get my head around some of the concepts.
Build Your Own VFR Scenery With FSEarthTiles - FlightSim.Com - Michael Hayward ("Drawyah")
FSEarthTiles Tutorial - Free VFR Scenery for FSX and P3D - Drawyah Games
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FS earth tiles how to and masking basics - RJ's Tech Cave
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The second video is especially good because he takes the trouble of explaining the various files being created by FSET and their function in FSX.