Here is what you will be creating.
I will be using Gimp Portable 2.6.11
You will only need Gimps original filters for this tutorial, and it is considered to be a beginners level tutorial.
A reflection could also be added but i will not be covering that in this tutorial.
So let's begin
1) Create a new document this size - 640 width x400 height - white background for now.
2) Select the text tool - font size 96 - color black - the font i used is called "Scream alternative Thin"
but you can use any fat looking or bold looking font.
3) Type out what you want your text to say
4) Right click the text layer and select Alpha to Selection.
5) Go to Filters/Render/Clouds/Plasma and just click ok - you should get something like this.
6) Now with the text layer still selected go to Colors/Desaturate and click ok.
7) Now go to Colors/Curves and put in this line by clicking directly in the graph.
8) You should now have an image something like this one
9) Go to Select/None
10) Now rotate the text layer 90 degrees counter clockwise.
Select the text layer - Go to Layer/Transform/Rotate 90% counter clockwise.
11) Go to Filters/Distorts/Wind - put in these settings
12) Go to layers/Transform - Rotate layer 90% clockwise.It should now look something like this.
13) Go to Colors/Colorize - select any hue you want.Ice can be all kinds of different colors.I chose to make mine kind of realistic looking in this tutorial.The settings are as follows.
14) Now just select your background layer and color it black ... or whatever color you like.
As you can see mine has a reflection and it looks great either way.but i am not going into masking reflections in this tutorial.I feel that is a tutorial best left to video.
Thanks for checking out the tutorial!