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| Create a new document with any background color. We'll start off by creating the base text. I've used a free "dirty" font called Base 02, but you can use any thick font such as Arial Black. The settings used for the font can be seen below. |
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| Make a selection, using the text (Select > Load Selection). Expand (Select > modify > Expand) the selection by 5 pixels, and fill a new layer below with grey (454545). Now apply the bevel and emboss layer (Layer > Layer Style > Bevel and Emboss) style to it using these settings. You should end up with something like below (b) |
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| Apply a drop shadow (Layer > Layer Style > Drop Shadow) the the grey text using these settings. |
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