Creating a image with some kind of opaque techniques

[sayhello]

how to create a image that has the following features


- the background with some colors of nature - in our example a car is show
- the foreground - a special layer that is the "carrier" of some letters - and a text.


well the example that i provide - works with some kind of opaque techniques.

the question is: how can i craete such images.

love to hear from you

greetings