Step1 Create a new project 800X 800 and fill it with black.Press Ctrl+R to show the rulers. If necessary,

right-click on the ruler and click on Pixels to display the ruler measurements in pixels. Click on the ruler and drag it toward the inside twice to create a cross-shaped guideline in the center of the work window. The snap function will snap the guideline to the exact center. Choose the Rectangular Marquee Tool from the toolbox and use it to select exactly half of the image and fill it with white: Step 2: Choose Filter > Distort > Twirl from the

 and set the Angle to 999. This creates a clockwise spiral then Press Ctrl+F to Reapply the filter. Click on the Channels Palette to open it and click onthe RGB channel at the top while holding down theCtrl key to create a selection frame in the shape ofthe image. The selection frame that is created willselect only the white areas of the image, not the black areas. Then click go to the path palette and then click onthe Make Work Path from Selection button at the bottom to make a path in the shape of the selection and then fill it with black to see the path

step3: Choose the Direct Selection Tool from the

toolbox.Click on the segment near the center of thepath. Press Del to erase the selection. Clickon the outside of the path to deselect theselection.Next, click on the part of the deleted linethat extends outside the path and press Del.Click again on the outside of the path to deselect the selection.The center of the path has now been made into a separate path. You will now delete one of the two spiral

 shapes. Click theDirect Selection Tool on the spiral shape to be deleted whileholding down the Alt key. Then press Del. Click on the outsideof the path to deselect the selection. The spiral shape isnow complete. Step4: Choose the Horizontal Type

 Tool from the toolbox.In the Character Palette, setthe font to Arial and the fontsize to 12 pt. Click on the outside of the path, and you will see a blinking cursor and start typing your textPress Ctrl+T to apply the Free Transform commandand drag out the handles on the text torotate it Choose the Ellipse Tool from the toolbox.Next, click on the Paths icon in the option bar at the top tocreate a shape path.Drag thetool while holding down Shift+Alt to make a circ

ular paththat extends out from the center.then Right click on the pathe and choose make selection adjust the setting to 0 and press ok then fill the selection with any color

 Step 5

double click on the circle layer to view the style optionschoose gradient overlay and choose the gradient that you see in this image:

 adjust the noise of the gradient to 60

adjust the settings as you see Then Create a hole at the middle of the circleNow you should get a something like this

 Step:6Selectthe text layer from the Layers Palette and set the Fill to 0% tomake the text transparent. Click on the Add a Layer Style buttonat the bottom of the palette and choose Drop Shadow toopen the Layer Style Panel.Choose Drop Shadow from the list on the left side of the Layer Style panel. Set the Opacity to 75%, the Distance to 3 px, the Spread to 14%, and the Size to 5px. Now choose Inner Shadow from the list and set the Blend Mode to Linear Dodge, the color to white, the Opacity to 81%, the Distance to 7 px, the Choke to 0%, and the Size to 13 px. Click on OK to apply the style. You have now completed making the transparent 3D text layer style.

GO to the circle layer and apply the following stroke settings:

Then apply the following bevel and emboss

This is the final result

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