Here's my tutorial demonstrating how you can take advantage of a background texture by placing text on top of it, add some layer styles and see the text gradually morph and pop out into that texture. I'll be demonstrating this technique using a concrete texture which is supplied below.
Background Image
Right click and save image, open it up into Photoshop.
Make sure your image resolution is on 75. Image > Image size > then find image resolution and change it. If you're planning on doing this tutorial with a bigger image, change the resolution higher according to size.
First create the text you want on top of the concrete image, thick bold fonts will work best.
I've created the text with my initials OP; now make another copy of that layer and make it invisible like shown below. Then go back to the first text layer, which is the one you'll be working on first.
Inner glow
Double click on the layer to open up the layer style panel. We're only going to add an inner glow for this layer.
- Blend layer: Color burn
- Opacity: Around 50 to 65% will do.
- Size: Around 50%
You can tweak these around for your liking, or you can use my settings below.
Now you're finished with that layer. Go now go to the text copy layer and make it visible. We'll be adding 4 layer styles to this layer to make the effects appeared.
Drop Shadow
- Bring up the layer panel on this layer and first add a drop shadow.
- Black: 30%
- Distance: 4px
- Size: 10px
Bevel and Emboss
This layer style will give your text the texture popup effect.
Style: Inner Bevel
Technique: Chisel Hard
Dept: 1000%
Size: 8px
Angle: 122 degrees
Altitude: 64
I used a custom Gloss Contour which could be downloaded here: Gloss Contour
Vivid Light: Light grey 100%
Shadow Mode: Multiply black 26%
Outer Glow
The outer glow is what gives the dark shadow effect onto the concrete.
Blend mode: Color Burn
Opacity: 69%
Size: 60px
Range: 50%
Contour
Add a contour with a range of 50%, any round contour will do, as it makes the highlights round and smoother.
Rasterize Type
Now right click on the text copy layer and Rasterize Type.
Delete parts
Now that our layer is rasterize were able to delete any part of the text which will give it the crack effect.
Now use the Polygonal Lasso Tool and trace any part of the cracks and press delete.
Finished Product
More Tutorials: 
