01. Use the crop tool with the setting 90x60.
02. Dublicate the layer and set it to Screen (Opacity: 100%). Then go to Filter -> Blur -> Gaussian Blur and set the Radius to 1,3
03. Dublicate that layer
04. Go to Layer -> New Adjustment Layer -> Hue/Saturation and set Saturation to -52
05. Merge all layers (Shift+Ctrl+E) and go to Filter -> Sharpen -> Sharpen and sharpen your image twice. Then use the Blur Tool (Strenght: 12%) and blur over the faces and necks
06. Dublicate the layer and set the copy to Hue (Opacity: 100%)
07. Dublicate again and set to Color Burn (Opacity: 100%)
08. Dublicate again and keep the setting of step 07
09. Dublicate again and set to Multiply (Opacity: 100%)
10. Merge again all layers (Shift+Ctrl+E). Then go to Image -> Canvas Size and change the Width and Height to 100 pixels.
11. Now add a new layer (Shift+Ctrl+N) and fill it with #FFFFFF.
12. Then move the new white layer under the Sam/Jack image
13. Add again a new layer between the white layer and Sam/Jack layer. Use the Rectangular Marquee Tool on this new layer and fill the selection with black
14. Add again a new layer, use the Rectangular Marquee Tool and fill the selection with #B2B2B2
15. Add your text in Arial (Size: 12, Tracking: 200) and change the colors of the inividual letters to your liking
16. As a final touch, go to Edit -> Stroke and add a black border around the Sam/Jack pic
Any questions? Just ask ;)