How to create this block letter effect?

[Scott Valentine]

What version of PS do you have? In CS5 Extended, you’d do this with the Repoussé tool and simply extrude the text, using a scaling effect along with a short lens to get the appearance of depth.

I haven’t done this in AI in long enough that I couldn’t tell you right off the bat.

[Jaime Montaño]

I hope to be clear enough.

– Create your text layer and duplicate it. Work in hires.
– Decrease size and align both to center.
– Reduce opacity of both at 50% so you can see behind.
– Using the pen tool conect the dots between both and create shapes.
– Add a bit of shading via soft brush and there you have it.

I’ve done this in 5 minutes.