The people who gave this a thumbs down are fools. Removing the toilet isn't always an option. This guy is showing you how to do it when the toilet can't be removed.
Don't do that when you are installing the tiles. remove the toilet and pedestal and do it the way that is right. You don't do these things every year but you might have to change the toilet or other fixtures.
Syed very true, this not done right , great way to cut corners, the only time this is allowable if you save a few extra tiles for the next home owner who wants to do this right and fix this