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1) Create a text with Type Tool (T) (fig1) and render that layer by right-click on
that layer and select Render Leyer (fig2)
 Fig
1
Fig 2
2) Ctrl+T (free transform) on that letter and select PERSPECTIVE
(fig 3). Then move the top right
and bottom right points closer together (fig
4)....and then press ENTER to apply the transform (fig5)
 Fig
3
Fig
4
Fig 5
3) Duplicate that layer M by drag it to new layer icon and you
will have Layer M Copy (fig 6). In here
I drag down the M Copy layer to under the original M layer
(fig 6)
Fig
6
4) Now you will work on layer M Copy, so make sure you active
that layer by click on it. Press SHIFT key and drag that M to the left
side (fig7). BTW I changed the color
of the original M and changed the opacity to 60%, so it's easier to
see.
Fig 7
5) Click the Polygonal Lasso tool ( ), then connect the
corresponding sides of the M from your "M copy" layer to your "M" layer.
(fig 8), then fill it with color
(fig9)
 Fig
8
Fig 9
6) Do the other sides with same steps (fig10). Once you're done with all sides, change
the opacity of layer M back to 100% and....voila (fig 11)
 Fig 10
Fig
11
Samples :



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