Proper mounting of tub enclosure accessory tiles (soap dish)

Hi folks-
If all goes well I start tiling my new tub enclosure this weekend!
It will be 8x10 ceramic tile using Flexbond thinset mortar onto Durock cement backer board. The Durock is up; I just gotta tape and mud the seams before tiling.
One question: do accessory tiles need to be "cut into" the backer board?
I have several accessory tiles. Soapdishes, actually. They came with a cryptic picture labeled "Thinset Installation." It shows the soap dish flush on the vertical surface, with another picture that shows something I interpret in either of two ways:
-cutting a hole in the backer board, to allow for the "foot" of the soap dish to stick through the hole for strong mounting, so the soap dish polished material is flush with the Durock. or
-Tiling around where the soap dish goes, so that the empty space where the tiles are no allows for that foot to set in. In this way, the soap dish juts out a bit from the Durock, since its foot meets the Durock.
What is the prefered way of doing it? I hate to create a hole in my beautiful backer surface.

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