Step 1
Start the GIMP application and create a new image with 1024 x 768 pixel. Make sure, that the background is black.
Step 2
Now we will add a light. Use the paintbrush (shortcut [P]) and open up the "brushes" box (shortcut [Shift] + [Ctrl] + [B]) create a new brush, edit it and apply those settings:
Step 3
Create a new layer (Layer ->New Layer). Call it "Light" and click one times into the middle (make sure that your foreground color is white). Adjust the opacity to 60.
Step 4
Now we're going to add some color. Create a new layer (call it Color) and apply Filters ->Render ->Clouds ->Plasma with the value 0.1 at Turbulence. Set the layer mode in the layer dialog ([Ctrl] + [L]) to Divide. Adjust the opacity to 65.
Step 5
In this step we will add light rays. Create a new layer with the name Light Rays. Go on Filters ->Render ->Clouds ->Solid Noise. Set the X and Y size to 16.0. Go on Filters ->Blur ->Pixelize with the width 5px and the full hight of the picture (768px). Apply Filters ->Distorts -> Polar Coordinates with the values 0 | 0. Now set the Layer mode to Grain extract.
Step 6
Pick up the text tool and type a letter for example A standing for Abduzeedo. I chose Sans as the font and a size of 490px. Now go on Filters ->Light and Shadow ->Drop Shadow with the values 0 | 4 | 30 | white | 80 | and uncheck Allow resizing.
Step 7
Now we are adding a gloss to the A. Go on Layer ->Transparency ->Alpha to Selection. Use the Eclipse Select Tool and hold down [Shift] + [Ctrl]. Create a new layer (call it Gloss). Pick up the Blend Tool. Set the gradient to FG to Transparent (make sure your foreground color is white) an drag a Gradient from the right bottom to the left top. Now select all [Strg] +[ A].
Step 8
The reflection of the A. Go twice on Layer ->Merge Down. Duplicate the Layer, Layer ->Duplicate Layer. Tarnsform it: Layer ->Transform ->Flip Vertically. Move the transformed Layer to the top of the A. Now add a layer mask (Layer ->Mask ->Add Layer Mask; with white full opacity). Pick up the Blend tool again but now with black as the foreground color. Drag it just like this and you will get a nice fade out effect.
Conclusion
Finally we are going to add a lens reflection. Create a new Layer, call it Lens Reflection and fill it with black. I want to place it on the top of my letter so I need the position. Just move your mouse to the top of the image an on the left bottom of the gimp window you can see the position. Mine is 540;190 so go on Filters ->Light and Shadow ->Lens Flare with the values 540px and 190px. Set the Layer mode to Screen an you are done!
