Step 1
To start this tutorial, create a new document and fill the background with a dark color.

Select the type type tool to type in your text ( type anything you want)

Step 2

In a New Layer Select the lasso tool.Then draw your selections on top of your one of your letter. This will be your snow, so make it look runny/dripping from the top down.

Step 3
Now create the same type of selection for the rest of your text, but do this by "adding" to the selection. To add to selection, in the selections' menu bar, select the "Add to Selection" button.

Step 4

Switch back to your layer's pallette, create a new layer.

Go to Select->Load Selection, in the load selection pannel, in the channel field, select Alpha 1.

. Then fill in the selection (on the new layer) with white. Now you can press CTRL+D to deselect

Step 5
Add some shade to the snow, by adding a bevel emboss style to it.

"Layer->Layer-Style->Bevel Emboss" to the snow text layer

Step 6

CRTL+D to deselect. What we need to do now is distort it a bit. Press CRTL+T to enter transform mode, then right-click and choose 'Distort' from the menu. Now play around moving the handlebars around the square:

Finish- ---Use Snow brushes to get the background effect---