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Emboss Text

Step 1: Open a new Image with a width of about 200 and height of 100. Choose a background color other than white. Here I used a darkish background. Then Enter in your Text. Use a mid-tone color. NOT White or Black.
Step 2: Click on the original text layer and goto (Layer > Duplicate Layer). Change the text color of that layer to black. Duplicate that layer again (Layer > Duplicate Layer). Change the text color of that layer to white. Organize your layers so your original text layer (mid-town one) is on top, the black is in the middle and the while is on the bottom.
Step 3: Change the layer mode of the white text and the black text to "Soft Light"
Step 4: Now move the black layer up 1 pixel and to the left 2 pixels. Move the white layer up 1 pixel and to the right two pixels.
Step 5: Now you want to add a Gaussian Blur (Filter > Blur > Gaussian Blur) to the Black text layer and the White text layer. Use a setting of about "1". It will ask you if you want to render the layer, which needs to be done in order to add the blur. If it does not prompt you to render the layer, you can render it by (Layer > Text > Render Layer)
Final Tips: You can also make a weird emboss look by hiding the first text layer, which will make it look something like this.