how to create realistic powder/flour text effect

How to create a realistic flour text effect in Photoshop? (image below).

There's a nice Photoshop action by Nuwan Panditha to that but I want to learn how to build it and what's the method of creation of this effect?

image courtesy: Nuwan Panditha

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Another form of flour text effect is the hollow one unlike the above effect which was solid (The 2008 text):

Although this is a picture but What's the way to create a similar realistic effect on a flour texture by Photoshop?

Thanks