http://psd.tutsplus.com/tutorials/text-effects-tutorials/3d-ice-text-effect/

While Photoshop allows us to do many things, often, the final outcome we are looking for just can’t be accomplished using Photoshop alone. One of the best things about Photoshop, however, is that it almost always has a role in modern design workflows, especially in 3D. In this tutorial, I will show you how to create a 3D ice text effect using Modo to sculpt the 3D models and Photoshop for texturing and post-production. Let’s get started!