Here is Rotman's definition of the skyscraper sheaf: Let $A$ be an abelian group, $X$ a topological space, and $x \in X$. Define a presheaf by $x_*A(U) = \begin{cases} A & \text{if } x \in U,\\ \{0\} & \text{otherwise.} \end{cases}$ If $U \subseteq V$, then the restriction map $\rho_U^V$ is either $1_A$ or $0$.
He then goes on to say the stalks of $x_*(A)$ are $\{0\}$ except at $(x_*A)_x$ which is $A$.
I'm going to try to show this but I am not understanding what the stalks look like. So far in the book we look at sections that are continuous maps and so $[\sigma]$ would be a germ centered at $x$ in the stalk $\mathscr F_x$ and $\tau \in [\sigma]$ occurs when there exists an open set $W$ such that $\tau \vert_W = \sigma \vert_W$ (i.e., they agree on an open neighborhood of $x$).
But now our sections are just elements of either the abelian group $A$ or the abelian group $0$. What does restriction mean on a group element? (i.e., what does it mean to say that $\tau \in [\sigma] \in (x_*(A))_y$ where $x \neq y$? Looking at $\tau, \sigma$ as maps, it means there exists an open neighborhood of $y$ such that $\tau \vert_W = \sigma \vert_W$. But we just know these are elements of an abelian group. What does restriction on these elements mean?
Any clarification would be greatly appreciated. I'm eventually going to prove his last statement about what stalks look like in this sheaf, but want a better understanding of what germs in the stalk look like.
Note: There is another question on here about skyscraper sheafs and proving the above statement, but it does not really help me understand what stalks/sections/germs look like (I think it's a different definition)
Subquestion: If $P$ a presheaf, $x \in X$, $U \ni x$ and $\sigma \in P(U)$, what is $[\sigma] \in P_x$ look like? (in terms of direct limit?) What does it mean for $\tau \in [\sigma]$? In general (i.e., where $\tau, \sigma$ are not necessarily maps that we can restrict to an open set?)
Here is what the direct limit is in your case. Let $P$ be a presheaf. We'll use the notation $s_U|_V$ for the image of $s_U \in P(U)$ under the restriction map $P(U) \to P(V)$.
Let $x \in X$ be a point and let $T$ be the set of pairs $(s_U, U)$ where $U \subseteq X$ is an open set containing $x$ and $s_U \in P(U)$. Define an equivalence relation on pairs by saying $(s_u, U) \sim (s_{U'}, U')$ if there is an open set $V \subseteq U \cap U'$ containing $x$ such that $s_U|_V = s_{U'}|_V$.
Note that if you think of $P(U)$ as actually being sections of a map then what I've written above is the definition of the equivalence relation that defines germs, but now I've written it in a way that it makes sense for any presheaf.
Define $P_x$ to be the equivalence classes $T/\sim$. In short this means that you can think of the elements of $P_x$ to be sections in some $P(U)$ and two sections are equal if and only if they eventually restrict to the same section.
Now let $P$ be the skyscraper sheaf you've defined above and let $x$ be the point at which it's defined. Then the condition that the open sets contain $x$ means $P(U) = A$ for every $U$ that appears in our equivalence relation, so $T$ consists of pairs $(a, U)$ where $U$ is open and contains $x$ and $s \in A$. Two such pairs $(a, U)$ and $(b, V)$ are equal if and only if $a$ and $b$ eventually restrict to the same place. But the restrictions are the identity on $A$ so if this is true then $a = b$. Conversely if $a = b$ then $a$ and $b$ restrict to the same element of $P(U \cap V)$ and we get that $(a, U) \sim (b, V)$. So we get that $(a, U) \sim (b, V)$ if and only if $a = b$. In other words, the map $(T/\sim) \to A$ defined by $(a, U) \mapsto a$ is a bijection.
For the other direction assume $y \neq x$. To get that $P_y = 0$ you want to show that every section eventually restricts to $0$, hence $0$ is the only equivalence class in $T/\sim$. To do this you would want to show that given any open $U$ containing $y$ there is a smaller open set $V \subseteq U$ also containing $y$ but not containing $x$. As Mike points out this is not true in all topological spaces. Rotman is probably assuming that $X$ is at least $T_1$.