Layerstyles

Now select the darker gray layer, and apply the following settings for layer styles.
3d-ish

Duplicate the dark grey text layer of text, and name the new layer 3d.
In the duplicated layer remove the layer styles, either by turing off the visibility or by dragging the sublayer 'Effects' into the delete layer icon. Now nudge the text in this layer slightly up and right of the text.
At this point the text is looking somewhat 3d but a lot can be done to improve realism. Note the tiny little gaps in the corners of certain letter such as U ![]()

Select the layer in the Layers Panel and right click it and from the context menu choose 'Rasterize Layer'.
Use the paint tool to fill in the gaps between the egges of the letters. To further enhance the effect use the dodge and burn tools to shade the 3d layer to match the lighting in the rest of the text.
Finishing Touches

In the final image I have also added some pixel dents, the technique used is similar to the shown in the pixel effects tutorial
If you liked this tutorial you may also like