Use Google Images or any stock photo websites to find some appropriate picture of the window with water drops or feel free to use mine picture. Open up the picture and apply Image > Adjustments > Desaturate to make it black and white.

After that I would like to reduce brightness with Image > Adjustments > Levels using following presets:

Your result should look as mine:

Ok, after that I would like to add one more picture, for example, night city picture as the street background out of glass. Use your pictures resource again to find the appropriate picture again or use mine picture. Bring it to our canvas and reduce with Edit > Free Transform as shown on my picture below:

To bring it realistic view apply Filter > Blur > Gaussian Blur with similar settings to these:

Change layer mode to Overlay and set opacity up to 80%. See what we have now:

Ok, move to the main strep of our tutorial. Select the Brush Tool and chose the one brush from the standard Photoshop brushes gallery:

After that reduce brush size till 30 pixels and draw out the text with black color on the new layer.

Reduce brush size till 8 pixels more and add small burr in some places.

To emphasize the focus on the text create a new one layer and fill it with white color. After that mess with the layer mode & opacity/fill. I tried Soft Light with a fill of 67%.

Well, we’re done for the tutorial! I hope you enjoyed it, even just a little bit.

Via:The text on the wet sweaty window