1. Create a new document in Photoshop with a white background. Go to main menu a then select 'File -> New' and set the features of the document in the New window as you can see in the image below.
2. Open an image in black and white and put it into the document, then you will have two layers, one is the background and the other will be the image that you already added to the document.
3. Then select the 'Horizontal Type Tool (T)' and set the foreground color to white. After that fill the document with any text as you can see in the image below.
4. This is the most important step in the tutorial. Now you have to put the text layer down the image layer. With the 'Alt' key pressed, click on the line that separates this two layers. Next you can see example images. The last image is the final result of this tutorial.
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