Open a new image 
width & height to suit your needs
background color > black
image type > 16.7 million colors (24 bit)
Select foreground color 
red > 255
green > 0
blue > 0
select the text tool 
type in your text
click OK
select foreground color
red > 255
green > 128
blue > 0
select the text tool
click OK
place the text slightly below and to the right of red text
select foreground color
red > 255
green > 0
blue > 0
select the text tool
click OK
place this text slightly lower and to the right of the orange text
select foreground color
red > 255
green > 255
blue > 0
select the text tool
click OK
place this text slightly lower and to the left of the last red text
selections > select none
select image > special filters > dilate
select image > rotate
check right
check 90
click OK
select image > deformations > wind
check from left
strength > 15
click OK
select image > rotate
check left
check 90
click OK
NOTE:you may need to select view > normal size here
select the smudge tool 
with these settings
retouch mode > smudge
size > 10
shape > round
opacity > 30
paper texture > none
Now starting at the bottom of each letter, hold down the left mouse button
and smudge the yellow upward until it looks like this
select foreground color
red > 0
green > 0
blue > 0
select the text tool
click OK
center the text in the yellow area
selections > select none
Select colors > decrease color depth > 256 colors... (8 bit)
file > save as: type in a name
TYPE: GIF - CompuServe
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