When putting this tutorial together I made the above cutout using PSP 8.

Open a new transparent image, 300 x 300.
Flood fill with whatever color you like.  Light colors usually work better for the cutout effect.

Now open your text box, pick a font.  Fatter fonts will show allow the cutout to show up a little better.  Don't worry about the colors, they won't matter...
use these settings....
This is what you should have once you hit ok...
DO NOT DESELECT!


Now we are going to add a layer.  This will be layer 2.
Once the layer is added go to Effects/3D Effects/Cutout
use these settings...
We are now going to add another layer.  This will be layer 3.
Once the layer is added, go to Effects/3D Effects/Cutout again this time using these settings...
Now hit select none, crop your image and you're done!
If you have any comments or questions about this tutorial, please feel free to
contact me

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