In Photoshop make a new file with a black background. Now type the letter A in white using a font (you don't want too much space at the sides, else the letter will not align easily). New Layer 'B' new layer 'C' etc...
Now they are all in a row on the layer menu.....
Click the top one, and hold shift, and click the bottom one. This selects all of the layers in one go. Now right click the layers, and select Rasterize Type.
Click the right hand side of one of the layers, to bring up the Layer effects. Click Bevel, and Emboss, and mess around with it, until you have a nice 3D sort of look. Changing the flat effect to a round style looks best. Move the light around to see what looks good.
Now go down to gradient overlay. Lots of gradients to choose from, also you can change the colours quite easily.
Once you have 1 letter done you can click OK, and then see it in the layers. Now right click on it, and choose copy layer style. You can copy it to all of your other letters. Then save them all with a name that ends with a number 1 to 26 (or 52 if you want capitals, and small letters). It is then easier to load them all in a loop which appends the number to a string.