Begin by creating a new file (File>New), that would have 1024x768 px and 72 dpi.
Next we have to select the Rectangle Tool (U) and draw the background of the picture finally to be.
Choose the next demonstrated parameters for the already made layer by making a mouse click on the layer we work with on the layers' panel. Blending Options>Gradient Overlay
Gradient's parameters:
Download out of Internet a set of ready to use brushes for Adobe Photoshop, named rons__scratches (large)
Next we shall create a new layer and apply the Brush Tool (B) out of the above mentioned set of brushes.
The layer's parameters: Fill 37%
Blending mode-Vivid Light
On the next new layer we shall use the brush from the same set (rons__scratches (large)). The brush's color this time is white.
The layer's parameters: Fill 7%
Blending mode-Lighter Color
Now we shall create a new layer again and apply on it Filter>Render>Clouds
We need to apply the next option on the same layer: Filter>Stylize>Find Edges
Press Image>Adjustment>Auto Levels
…and then Filter>Filter Gallery>Sketch>Plaster
getting a kind of drops on the picture Select next the Magic Wand Tool (W) and make a click between the drops on the white background. We'll get a marking on the background. To get an inversion effect, we need to press the next combination of buttons Ctrl+Shift+I. Select after that the black color and press the next combination of buttons Alt + Backspace for the drops to get the black color.
The inversion may be done by pressing the next buttons Ctrl+Shift+I and then press Delete.
Select the next parameters for the same layer: Blending mode-Screen
Blending Options>Drop Shadow
Blending Options>Bevel and Emboss
Write the word, keeping the demands indicated in the next table:
The layer's parameters: Blending Options>Drop Shadow
Blending Options>Bevel and Emboss
Blending Options>Stroke
The final result!
More Tutorials: 
