help

http://s3.amazonaws.com/data.tumblr.com/tumblr_lmfa8gWpAh1ql6z91o1_1280.jpg?AWSAccessKeyId=AKIAJ6IHWSU3BX3X7X3Q&Expires=1322331499&Signature=f%2FavqDf7kbud%2F07JZM%2FC97xddXo%3D

does anyone know how to make something like this in photoshop?