TEXT EFFECT

Open Space File A & B > Duplicate

Select File A > Text Tool  >  Type text S

Layer Style > Stroke > Position :  Outside  > Red color

                       Drop Shadow > Distance & Size  Set

Move Text With Alt Key  > Copy  > Type Text P

File B > Copy > & Paste at File A

Ctrl + Alt + G : Create Clipping Mask

Ctrl + T : Size Set

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