Step 1
Open up a new blank image and click the Text tool and make some text. After it appears on your paper deselect by pressing Ctrl-D twice.

Step 2
Now click the text tool again and make the same text as before with the same settings but when you add it do not deselect!

Step 3
Click the upside down tool and after move the upside down text down a bit like mine.

Step 4
Now click the gradient button and set your settings as mine.

Step 5
Do the gradient step twice.