: Type your text and use the Eyedropper Tool to make the text the exact same color as your background.

: To sell the effect, add a 1-pixel Drop Shadow with a color lighter than your background (like white or a light grey) and set the distance to 1px. This creates a "rim" highlight on the bottom edge.

: Go to Object > Expand Appearance . Use the Direct Selection Tool (white arrow) to select the top faces of each letter, then Cut (Ctrl+X) and Paste in Place (Ctrl+Shift+V).

For more specific visual guides, you can refer to tutorials from Adobe Support or Photoshop Essentials . Deep Text Effect: Adobe Illustrator Tutorial

: Add an Inner Shadow with a dark color to simulate depth inside the letters.

: Select those top faces and go to Object > Compound Path > Make . Finally, select everything and press Ctrl+7 to create a Clipping Mask , leaving only the "inner" extruded parts visible. Adobe Photoshop (Letterpress/Carved Effect) For a quick "engraved" look in Photoshop, use Layer Styles .

This technique creates a realistic "hole" look by using 3D extrusion and clipping masks.