With "Emboss", you can apply embossment-like effects on illustrations and pictures. In the case example, a filter is applied to a text to create an image that looks like it was embossed on paper.
Set up a rasterized text.
Open the ①Tool Select window and select ②Filter.
Select ①Style and tap ②Emboss.
Set the ①Light source to be on the upper left. Set Height and Amount preferences and tap ②✓ button.
Finally, open the ①Layer window and change the ②Blending Mode to ③Hard Light.
It is now complete. When you set the light source to be on the lower right, you can complete it as a debossment.