1. Take a new file of 400 pixels 400 pixels of resolution 72 dpi in the RGB mode.
2. Use the Type tool to create your text.
3. And fill the Gradient Overlay Gradient to Blending options.
4. Your image will look like this.
5. To Stretch and transform the text we need to Rasterize layer as shown fig. below.
6. After you have rasterize your text, you ready to transform it. With the text layer selected, press Ctrl+T, and position your text as if it were in 3D perspective as shown image below.
7. Make the Duplicate layer star.
8. And go to Blending Options apply these settings.
9. Your image should be look like this.
10. With the duplicate layer selected, hold Shift and press the down arrow 2 times. This will move your text layer down by 20 pixel. Now, hold the Alt key and Ctrl key and press the up arrow 19 times. The duplicate each layer and nudges it up by 1 pixel each time.
11. And select your first text layer.
12. Go the Blending option apply the following settings.
13. Here is your final 3D Effect.
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