Create a new document and fill it with black.
Create a new text layer.
Select the text layer, and press [Control + J] to duplicate. Change the duplicated layer’s name to ‘Top’.
Select the original text layer, and add a new layer style of Outer Glow like this. Duplicate the text layer, and increase the Element Size. Duplicate the text layer once again, and increase the Element Size again.
Go to the Top layer, and add Bevel and Emboss.
This is the end of the tutorial. 🙂