Create a new new file. Type "S" with Horizontal Type Mask tool (
)
Fill the selection after creating new layer (press shift+ctrl+n to create a new layer) by selecting #909DA5 as foreground and #E8EFE8 as background color. Select linear gradient and fill the selection from left to right with this gradient :
Press control+j to duplicate the layer. Control+click on its layer name in layer palette to select it. Set the foreground color to dark gray color and fill the selection with this color. Change the background color to white. Now, go to Filter > Render > Clouds and then Filter > Render > Difference clouds for three times. You should have something like this :
Now, apply these layer styles in it :
Now, select elliptical marquee tool (
). Set the feather radius to 5 pix and select and press delete key to delete the selection as shown :
Our snow text is ready. :)
I have placed this character in the snow background. I hope you will like the results :)
More Tutorials: 
