Start by opening an image of a beach sand.

Type "I love U" using horizontal type mask tool.

Press Ctrl+J to copy paste the selection in a new layer. From filter menu select noise>>add noise. Apply settings as shown.

From filter menu select Texture>>Mosaic Tiles. Apply settings as shown.

We'll call this layer "ilu_layer". Double click this layer to open layer style window. Apply layer style with the settings shown.

Ctrl+Click the layer thumbnail to get the selection. From select menu apply modify>>contract. Contract the selection by 3 pixels. Select the background layer. Press Ctrl+J to copy paste the selection in a new layer.

Move this layer above all the layers in layer order in layer palette. Double click the layer to open layer style window.
Apply settings as shown.

Ctrl+Click the layer thumbnail to get the selection.

Press Q to enable quick mask.

From filter menu select Noise>>Add Noise. Apply settings as shown.

From filter menu select Texture>>Sandstone. Apply settings as shown.

Press Q to disable quick mask. Press Ctrl+J to copy paste the selection in a new layer.

Double click the layer to open layer style window. Apply settings as shown.

Ctrl+Click the "ilu_layer" thumbnail to get the selection. From select menu apply modify>>expand. Expand the selection by 10 pixels. Select the background layer. Press Ctrl+J to copy paste the selection in a new layer.

Apply "Add Noise" and 'Mosaic Tiles" filters with the previous settings to this layer.

Double click the layer to open layer style window. Apply settings as shown.