Step 1
Open a new document and type something onto the document.
Step 2
Double click this layer to get to its Layer Style. Apply a gradient overlay to the text. Change the gradient colors so that they match your background. Make sure the lighter color is on top and the darker color is on the bottom.
Step 3
Now Ctrl+click the layer to select the text. Goto Select>>Modify>>Expand and set the value to 2. Make a new layer and fill in this selection with white.
Step 4
Place this new layer under the text layer. Double click this layer and apply another gradient overlay. You can use the same colors, but make sure the darker color is on top and the brighter color is on bottom. You can easily change the direction of the gradient by changing the angle of the gradient.
Final Result:
More Tutorials: 
