1. First, you make a new image (I use 425*125 but you can use what you prefer..) Make sure the background is transparent to make it look good!
2. Then, you just use a big font that has space between the letters. For this tutorial, I'll use Arial Black but once again, you can pick the font you like. You just type the text, the color of the text doesn't matter.
3. Now, go to your layer box and simply press the Ctrl button and click on the text layer, which will select your text.
4. Here, we'll add our image in our text. It's really so easy..You just look for a picture you want in your text. If you make the background yourself it will even look better. You might need to transform the image you wanna use, so it will look good on the text. I'll be using a GTA: SA picture. If you got the picture, go to Edit> Paste into...
5. Now to finish it off, right click on the image layer and go to blending options. You can follow my settings, but once again you can choose what you want..
I used:
Drop Shadow: Default
Bevel and Emboss: Size: 4px
Stroke: 1px, color: black
Here's my result, it's not that good cause I had to rush..
See? It's very easy. Here's some other stuff I did:
More Tutorials: 
