
Creating the sign
1. Open a new document (mine will be 400 x 400 px). Pick the Elliptical Marquee Tool
( left menu, top left). To draw a circle, drag the cursor over your document holding shift in your keyboard.
2. Now, pick the paintbucket tool (
or G) and, with red (#d30909) chosen as foreground color:
Fill the circle

To make it have a border, go to Layer >> Layer Style >> Stroke and choose 2 px and #000000.

3. We need to select the red circle to make the white one, so hold Ctrl in your keyboard and then click in the layer's thumbnail.

Then, Select >> Modify >> Contract and choose, for example, 25 pixels.
Create a new layer (Layer >> New >> Layer) and fill the selection with white #FFFFFF

4. To make the blue rectangle, create a new layer again and pick the rectangle marque tool

Draw a rectangle and fill it with blue #030a9f.
Remember you can use the Move Tool(
) to move your rectangle.
To add a border to the rectangle, repeat the same step explained in 2. :
Layer >> Layer Style >> Stroke and choose 2 px and #000000.

5. Now, time to add some text. Pick the text tool
(Font: Arial, Size: 32pt, Smooth, Color: white) and write your text.Remember that you can also use the Move Tool
to move the text and place it correctly.
Adding some 3d effect
Save the *.psd document, because we are going to combine all the layers and then you won't be able to edit them.
6. To combine all the layers, go to Layer >> Merge Visible. Now we only have one layer. Name it 'UNDERGROUND'

7. Select this layer (Ctrl + click in the thumbnail, as explained before), make a new layer (Layer >> New >> Layer) and fill the selection with black #000000.

8. Move this black layer under the UNDERGROUND layer, moving the black layer thumbnail below the UNDERGROUND one

9. Pick the Move Tool (IMAGE) and move the black layer as shown in the following image:

10. To make this effect look realistic, we have to fix two details.

Create a new layer, pick the polygonal laso tool
and draw a triangle.
Then, fill it with black #000000.

Repeat this step with the other corner.

11. Finally, merge all layers again (Layer >> Merge visible) and go to Edit >> Transform >> Perspective).
Move the little squares to configure the perspective.

And that's it!!
Now you can add anythin you want

If you have any questions, please feel free to ask.