Step 1: Open the Files
Open Space File A & B > Duplicate
Step 2: Add Text
Select File A > Text Tool > Type text "S"
Step 3: Apply Layer Styles
Layer Style > Stroke > Position : Outside > Red color
Drop Shadow > Distance & Size Set
Step 4: Create More Text
Move Text With Alt Key > Copy > Type Text P
Step 5: Add Texture or Image
File B > Copy > & Paste at File A
Step 6: Create Clipping Mask
Ctrl + Alt + G : Create Clipping Mask
Step 7: Transform the Image
Ctrl + T : Size Set
Thanks to Google
Thanks to ChatGPT
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