13.
Go to the Selection tab at the top, then 'select none'.
This will remove the marching ants dots.

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14.
Go to the Layer tab at the top, then 'duplicate'.
Obviously this has duplicated my 'M'.

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15.
Go to the Image tab at the top, then select 'mirror'.
('flip' flips it top to bottom, 'mirror' mirrors it side to side).

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16.
You should now have two 'feet'.

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17.
Make sure the top Layer is highlighted in your Layer Palette.
(If you hover your cursor over it, it should show you that it's the last 'foot')

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18.
Effects > 3D Effects > Drop shadow.
Use the settings in the picture.

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19.
Highlight the next Layer down (the first 'foot').
Repeat the Drop shadow but change the vertical to 4, instead of -4.

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