: Richard Harrington's Blog
: Creating 3D with Photoshop’s Repoussé Command
A new addition to Photoshop CS5 Extended is the Repoussé command. The command can be used to create a 3D model from a 2D object (like shape layers or text).
Making a selection first can also isolate the effect. The target pixels can be extruded, inflated, and repositioned in 3D space. The resulting 3D model can be easily imported into After Effects for animation or compositing.
See the whole tutorial over at TipSquirrel.com.