Make a new document, 288 x 100, White Background. Switch to Channels Pallet (windows>show channels). Create a new channel (Left from trash can). With a white foreground, Type any text or letter about the size I have here to the left (Works best with larger letters). .
Duplicate Alpha channel 1 : You can right click and choose duplicate on that channel or drag it to the New Channel button. Ok next select the new channel. Gaussian Blur it by 6.0 pixels (Filter>Blur>Gaussian Blur).
Ctrl- Click Alpha Channel 1. Invert Selection (Select>Inverse) and hit delete. With that we've cut off any excess blur out side are Original text area and we now have a 3Dish looking letter.
Go to the Layers Pallet (Windows>show layers). Click on the Background layer, now make a new layer. Fill new layer in with some dark color or texture. I used Red.
Ok Now Go to Filter>Render>Lighting Effects. Switch texture channel to "Alpha Channel 2 or it might say Alpha 1 copy. Light type "Spot Light". I used default Setting. Now adjust the light direction to taste and click OK.
Now go to Select>Load Selection, choose Alpha 1 and click ok. Invert Selection and hit delete. Deselect (Select>Deselect).
Here you Go people if your text don`t look like mine then you screwed up. you need help.
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