Make a new image and fill the background layer with black. Go to filter>texture>patchwork and use square size around 10 and relief of about 8. It won't appear to do anything, but we'll bring out the stones in the next step.
Step 2
Go to image>adjustments>auto levels and you should see the stones come into view. You can also use image>adjustments>levels if you want to control for yourself the levels.
Step 3
Get out the text tool and choose a thick font. Write whatever text you want.
Step 4
Now ctrl-click the text layer to make a selection of the text. Click on the background layer and press ctrl-c to copy, ctrl-n to create a new image (hit OK), and finally ctrl-v to paste.
Step 5
Now all that's left is some blending options. Adjust them to taste. I used a default drop shadow, a 1px black inner stroke, and a chisel hard bevel.
