You should see this. Then click (Ctrl+H) to hide the path.
Step 26 - Creating the Grid! -- E
Select the layer contents (instructions on how to do this are on step 13)
Step 27 - Creating the Grid! -- F
Go to Select > Modify > Contract, and choose 25px. If your squares are a little smaller or larger than mine, and this doesn't look good with these settings, than adjust as necessary.
Step 28 - Creating the Grid! -- G
Click OK. Man, that was an easy step!
Step 29 - Creating the Grid! -- H
Click backspace/delete to get the middle out of there. If necessary, deselect after this. Haha, that was easy too!
Step 30 - Creating the Grid! -- I
Duplicate this layer, and move the new layer to the right. Hit (control/command + E) to merge the layers, and then repeat. Do the same in a vertical direction, until you have 3 columns and 4 rows like below. Make sure all your squares are on one layer when your done (but not on that black layer that we've already talked about in Letter A).
Step 31 - Move the Grid
Hit (V) and move the grid to the bottom half and center it.
Step 32 - Make a Copy
Duplicate this grid layer and turn off the visibility for now.
Step 33 - Perspective
Hit (control/command + T) and right click to perspective.
Step 34 - Perspective
Move the top corners inward slightly, and move the bottom out to either side. You only have to do this on one half of the grid, because perspective will mimic whatever you do on the other side.
Step 35 - Turn off Visibility
Hide the visibility for the black layer that we made at the start of all of this grid madness. Now that you can see again, you might want to move your grid down a bit so that it looks nice.
Step 36 - Turn on Visibility
Go to the layer "grid copy" that we turned off earlier, and turn it back on. Click (control/command + T) and shrink it (holding shift so that it doesn't get distorted) like you see below.
Step 37 - Copy It
Just like we did earlier, copy the layer "grid copy" and move it over and down (hitting control/command + E along the way to speed things up), and you will eventually get a big grid like the one below (make sure that it is all on the same layer "grid copy" at the end). Move the grid to the bottom half and center it just like before.
Step 38 - Perspective
Same as step 33 and 34, just make sure that the perspective looks the same as it does with the larger grid. You will probably have to go out wider on the bottom for this one.
Step 39 - Color
Double click on the layer "grid copy" apply the color overlay effect as seen below. When you've done this, do the same to layer "grid".
Step 40 - Opacity
Then set the opacity of both layers "grid" and "grid copy" (both blue now) to 25% opacity.
Step 41 - Text
Using a font of your choice, although I strongly recommend an outline font like I used, type either TRON, or AEVION, or whatever you want inside there, and center it.