To make this image look more interesting I added some snow falling down and some dropping down from the letters. The first thing to do before opening Photoshop is to install a few Brush sets. If you don't know how to, follow this very good guide which tells you how to install extra presets in your Adobe Photoshop.
As mentioned, this effect is made from scratch, but I used two useful sets of tree Brushes: this one and this one (the set n°17 from the top) from this list. Thank you very much to pixelgratis and Velavan. For the text we'll use a special font called Berlin Sans FB in Bold version.
This tutorial is easy, made with basic techniques, can be done with Adobe Photoshop CS2 or superior and you don't need a pen tablet, a mouse is good enough. OK, now let's get working!
Step 1
Create a document of the size you want, staying near to 1600 pixels by 1200 pixels, 300 dpi resolution (if you are going to print it) or 72 dpi if you're going to publish it on the Web. We can use 72 dpi to keep our document tidy and work faster. Set the Foreground color to black #000000 and then press Alt + Delete to fill the "Background" layer with a black color. Our "Background" layer become black with a touch!
Now choose #ff0000 as our Foreground color and type some text with the Horizontal Type Tool (T) using the settings shown below and the font we previously downloaded. We're using a red color just to create some contrast with the black background and the white effects that will come next.