Open CS5
1 : File--->new
2 : ctrl+i
3 : select text tool make font IMPACT and write your text in text block and enlarge that one
4: right click on text layer in layer block and select---> Rasterize Layer
then ctrl+A to select all and arrange vertically and horizontally the text
ctrl +D
5: select –> Rectangular marquee tool and select
select a Alphabet...