#1. Make a new document, 300x200 (or any size you want)
white background.
#2. Create a new layer, and write your text on
it.

#3. Now right click on the
text layer and click 'Rasterize'

#4. Edit>Transform>Perspective,
and for mine, I draged the top left corner now, but you can do what ever
you want.

#5. Hold
'CTRL+ALT' down and press the 'UP Arrow Key' twice then press the 'Left
Arrow Key' twice.
#6. Now hold down the 'CTRL' key and click the
top layer, it should be selected now.

#7. Drag a gradient on it, now press
'CTRL+E' to mearge all the text layers together.
Add some more
effects if you want and your done.