1. Start with a new Type Layer, type-face Arial, Bold Italic, and in this case its better to work with a larger Font size -- (Document size is 640x480, so i used a font size of 550 pt (anti-alias method to - Crisp).

 

2. Next duplicate your layer as a backup and turn off visibility. I also added a dark background for sharp contrast.

 

3. Now single click on the 'Copy layer' to highlight it, right click (Mac: Shift Click) the layer and choose 'Rasterize Layer'. (The text layer will no longer be edit able)

 

4. With the rasterized 'C Copy' Layer still selected, go to 'Edit/Transform/ Distort'. This allows you to manipulate the layer from all the eight points of the bounding box its contained in.



Now you can see the eight points on the bounding box of the layer. With patience/practice, start dragging from the corners to get it as close to mine as possible, or to the angle you prefer to work with. In any case try to achieve an angle away from the 2d point of view.

 

5. Now duplicate (Right click on C copy,Duplicate) the 'C copy' layer, and drag it below the main C copy layer, like i have below. (Now i have 'C copy 2' layer) Also, set this Layer content color to Black.

 

6. Then use the 'Down Arrow Key' to nudge that layer twice downward. Youll see the makings of a shadow take place. But were not going to use it as a shadow, but as the start of the actual 3d shape of the letter.

 

 

7. Now repeat the process of duplicate the layer, drag it down below the previous, then nudge twice with the Down Arrow key. Do so until you get the layers palette and the outcome result looking close to mine.

 

8. Now go back and select the first shadow layer ('C copy 2'), then press the 'Control + e' keys simultaneously This will merge 'C copy 3' into 'C copy 2'. Continue to use this process til you are back to a single merged 'C copy 10' layer like I have captured below.

 

9. Now were gonna work with the main 'C copy' layer for color/lighting. Duplicate that layer for backup and turn visibility off.

Lets set our foreground color to what i have set to below (#5D8FA2), or to the color of your choice.

Were going to use this color as the base of the 'Copy C' layer.

 

10. Now go to Layer(Menu Option) New Fill Layer, Gradient.

 

Now you should see this option, check the Group With Previous Later option, then OK.

 

 

11. Now you should get this box for your 'Gradient Fill' options, tick the Reverse/ Dither options and pick the angle of your choice and hit 'Ok'. As you can see the 3d effect is coming through now.

 

 

12. Now duplicate 'C Copy 3' to get 'C Copy 4' layer, drag it below the 'C Copy 3' layer, and hide 'Copy 3' layer. Then set your foreground color to '#42BBEA'. Next, 'Control + Click' 'C Copy 4' layer to select it, go 'Edit/Fill' : Choose the foreground color. (picture on the right)

 

 

13. Next, go to Filter (Menu Option), Render, then 'Lighting Effects' and try to match what i have below.

 

 

14. Next, repeat the same process on the C copy 10 layer:(Menu Option), Render, then Lighting Effects and try to match what i have below.

 

 

15. Next, apply the following two 'Blending Styles' to the same 'C Copy 10' layer.

Highlight Color #0C78B8 / Shadow Color #000000



Gradient Start Color #011C27 / Gradient End Color #0C75B5

 

Here's the final result.