You saw me to start to believe for the first time?
Something like two and a half hours in Photoshop CS6. More than half of that time (especially at the end) was waiting for Photoshop to render a change. 400 individual text layers makes a laggy computer.
Mostly following a tutorial from psdtuts+, but I added in watery reflections. Been meaning to do something about "city lights" for a while now.
Edit 6/17 - new version fixes kerning of the letter L