It is much easier to create a skype-looking logo than you imagine. Create a new file in Photoshop (File>New) and type anything you want using the type tool. Apply Bevel and Emboss, Color overlay and Stroke as you see them in the screenshots below and your logo is ready. Note that stroke size depends on image size, so put any px you need to have a result like mine (or something similar). Color codes are written in the screenshots.
Nice tutorial and its too easy with a great output! White letters with thick stroke with gradient look great!
Thats decent, but i completely have shown the steps of making the real skype logo here http://blog.psdestination.com/2007/11/03/skype-logo-design-tutorial/ so check it out!