Take a new file of 1280 pixels, 1024 pixels, of resolution 72 dpi in the RGB mode
 fill it with black and type Text of your Choice.
 Go to Filter > Blur >Blur, Apply this Filter thrice
and your image should be like this.
 Duplicate your Text Layer.
and Apply Filters > Pixelate>Mosaic with a 30 pixels Setting and
set Opacity to 50%.
 Apply Filters> Sharpen> Sharpen 3 times to the Duplicated Layer.
 Press Ctrl + U or open Hue/Saturation and set these Settings.
 Your Image is Ready now Press Ctrl+E to Merge Down and Press Ctrl+J to duplicate merged layer.Press Ctrl+T to Tronsform it and rotate it 180 degree, and add Layer Mask on it and apply Black and white Gradient and your Image should be like this.
 Now its Time to Give Some Effects on Background,Select your Background and Goto Filters > Render > Lighting Effects and put these settings given below.
So Your Cubic Text Image is Ready…!!!