Open up a new rgb image; we'll soon add the copyright symbol in a clever manner.

Use the text tool and position where you would like to have the copyright symbol located (in the lower right hand corner, of course). Hold down the Alt key and on the numeric keypad, press 0169, release the Alt key and the copyright symbol will appear. #808080 is the color used here.

For style points, access the Layers Pallet menu and Bevel & Emboss. The following settings are used here: Style >Outer Bevel, Technique > Smooth, Depth > 41 and Size > 3.

Changing the Blend Mode to Hard Light and lowering the type layer opacity to 70% produces the final result. Cheap, easy and fully editable--the cornerstone of any successful Photoshop tutorial.