Background Reflection Logo
1. Start with a new image, 500 x 100. Type the text what you want and select your font (Arial is used here).
2. Duplicate the text layer (CTRL+J). Click back on the original layer and hit CTRL+T to resize it and make it slightly bigger than the copied layer.
3. Select this text layer in the layers panel to your right and drag it below your first text layer.
You should now have something like this...
4. Click back on your top text layer and edit the blending options (Right click on layer then click "Blending Options). Use the following blending options...
And here is the final result...
