We used to see this icon on a lot of DVD's and CD's, there is a T for teens, E for everyone, M for mature and A for adults, it was the ESRB (Entertainment Software Rating Board) content rating icons, this icon was so simple yet where ever you paste it what ever the background color was, It magically fits any theme.

If you want to look at them you can find them on google image search.

On this tutorial I'm going to show you how you can create a look a like design of ESRB icons.

First is to create a new layer, make a vertical rectangle using your rectangular marquee tool, fill it with white and add a stroke around it using layer style.

Then create a new layer and make another vertical rectangle but this time we need the distance between those sides equal, in order to do that you need to [Ctrl click] the ‘white bg' layer then go to select>modify>contract. Then after typing your desired pixel press down [D] to reset your palette and push [Alt Del] to fill it with black.

Now type down your desire text, as for this tutorial I'm going to use the name of my college organization, font must be in Arial black.

Now create a new layer which will contain the white frame on the center.

Then type down the Abbreviation at the center or you can paste your logo in here, to rotate the text just press down [Ctrl T].

Now we need to mask those text, [Ctrl Click] the ‘white center' layer, and while the marquee selection is on the mark click the ‘G' text and press mask button, do the same on the U text.

Now here is the trick for the overlapping inverted effect. Make a duplicate of your ‘G'text. And change its color to white.

Add a white stroke outside about 1- 2 px size to completely remove any black residue.

[Ctrl Click] your ‘U' Text and Delete the mask connected to the ‘G' text. (The white one).

While the ‘U' marquee selection is still active press down again the mask button. And there you go, you got the overlapping inverted effect.

I decided to use this design on my thesis CD cover for sponsors icon but end up to be a T-shirt design as well.

the design was simple and the font are available on all existing desktop, not that so special but the entire purpose of this tutorial is to teach you the different techniques for masking and the existence of modify marquee selection menu.

if you want to preview the final result click here.