Start by creating a rectangle using rectangular shape tool.
Type initials of company name using a nice font over the rectangle. Resize text slightly bigger than the rectangle so that it bleeds from the edges.
Till the background color is same as the font color it's looking good but as soon as you change the background color the logo looses its charm.
To make our logo look uniform with every background color we'll create a hole in the rectangle in shape of our company name initials.
In layer palette right click the font layer and select Create work path.
A path will be created out of the font. Select path selection tool and select the path. Press Ctrl+C to copy the path. Select rectangle layer. Press Ctrl+V to paste the path on rectangle layer.
From options bar at the top click on "Subtract from shape area".
This will create a hole in the rectangle in shape of font.
Now if you change the file's background color it shows through the rectangle and logo looks good with every color.
