In this example, we will start with the following very simple image:
At the moment, it just looks like three numbers of different sizes, all the same distance away from the viewer - very flat. The first thing we will do is to create some shadows for them. Simply choose the Elliptical Marquee Selection tool, and select a small oval underneath the number 1, like so:
Next, we will create a new layer and fill with black. We will repeat this for the other two numbers. Then we can properly align them to directly beneath and central to our numbers. Then for each one, we will do a Filter > Blur > Gaussian Blur. A value of 3 should be good, and then reduce the opacity of the layer to 75% or so. The smallest may need 100%, or less blurring, or both. We should be left with something like this:
Next thing we will do is raise the 2 and the 3 higher up the document, to make it look as though they are sitting further back than the number 1.
Finally, we will add some blurring to the number 1 and the number 3 to focus on the number 2. We add Filter > Blur > Gaussian to both, 1 with a value of 1.5 and 3 with a value of 2. We also move them closer together:
As a finishing touch, we can add a background to add to the illusion:
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