Is this done with layer mask?

Hi all and thank you for your help.

I need some help with an image as per example below. If you can tell me what it is called, I can start searching for tutorials on how to do it.

I want the top part of the "B" to be in front of the "G" and the side of the "B" below the "G", as is. I tried to do it with a layer mask and brush away the blue part above the "G" but it doesn't look good and it is clear that I have done something to the image.

I will appreciate it if someone can tell me what the technique is called and I will search for the tutorials.

Regards, Deon