Step 1
Open a new document in Adobe Illustrator and draw a rectangle with the black background. Type whatever you want inside the rectangle. I chose "Bauer" like the name of the font I used:
Step 2
Select your text and right click and choose Create Outlines:
Step 3
In Swatch Tab choose the "white-black" gradient color for your text:
Step 4
Set the gradient properties in the Gradient Tab Tool like this:
Set the stroke color to dark grey and the stroke "weight" to 2 pixels (in the Stroke Tab). Adjust the gradient position and you'll get this:
Step 5
Ok. Now add a reflection to your text. Duplicate your text (select and CTRL+C, then CTRL+V) and Object > Transform > Reflect:
Remove the stroke and set the gradient properties like here:
Step 6
Now change the text "shear angle" (Object > Transform > Shear) to 40 degrees and resize the text to a small height dimension. You're done:
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