Step 1
   First make a new image about
   400 x 100 Pixels. Make sure that
   you have a white background.


Step 2
   Then select the type tool. Click
   in the middle of the image and
   select a wide or a thick font.


Step 3
   Now center the text and open a
   picture or any image. Now hit
   ctrl+a (select all) then hit
   shift+ctrl+c (copy merged).


Step 4
   Now go back to the text that you
   made just a minute ago. Now hit
   ctrl+click (click on the layer
   with the text on it).


Step 5
   Now for the 5th and final step
   of this tutorial. Hit shift+
   ctrl+v (paste). Now you should
   see the picture in the text. For
   fun I added a little drop shadow.