Tan
3-steps guide for Tan:
original image

Entry guide: step 1 of 3

Replace\move stones to get T letter. Also you can see extra source i've to use. It has no bottom part.
sources used:
- 1: http://www.sxc.hu/photo/491123
Entry guide: step 2 of 3

Draw umbrella using Polygon tool, multiply it with diff light + radial blur and layer styles. Distort it
Entry guide: step 3 of 3

final result

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