I have no idea why this author is said to be good. His descriptions can be colorful, but that's about it.
I was 15 minutes into the story before anything happened. before that it was all trying (and failing) to set a disturbing mood by telling me what mood I'm supposed to be in. Kind of an emotion infodump.
Finally, mr. Usher speaks (apparently all previous meetings with other persons were silent), and the story begins. Usher has not aged well, is a little batty and nervous, and his sister is dying from some condition or other. A while later (a few days? weeks?) he announces at a meal that she has died.
After a while, I wonder why I should care about Usher or his almost absent sister. The viewpoint character says they were boyhood friends, but never mentions anything they did together to merit such an identification.
Come to think of it, I'm not sure why I should care about the man visiting the house of Usher, since he never does anything but observe. As a character, he hardly exists.
The most telling point came when our hero (?) is reading to Usher from some dreadful adventure novel, and I realized I was more interested in the story he was reading than in this story.
This story fails on almost every level.