hello,

please refer to the picture attached (l'm sorry for the poor quality, due
to
some enlargement done prior posting)

l was just wonder how should l go about in create such an effect (the wordings appeared to be hollow) using PS7??? is it "mask" effect or what??
please kindly enlight me with step-by-step guidance, thanks

Try: Layer > Layer Style > Bevel & Emboss > Pillow Emboss

Keith