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1. Open a new document. (The size I used is 500x100) Now type some text, doesn't really matter what. (I used Arial Black 36pt)
2. Now hit CTRL + A(=select all), CTRL + C(=copy) and then CTRL + V(=paste). You have now copied the layer. Move the new layer exactly above the original text layer.
Hit CTRL + T(=transform) and click the right mouse button, select "flip vertical". Now move the layer down by dragging it or using the arrow keys.
3. Hit CTRL + T again and now select "Perspective". Move the lower right box to the right.
You should now have something like this:
4. Now simply go to the layers window and lower the opacity of the "reflection layer" to whatever you want. (I used 25%)
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