Step 1 - 1
OK open up a new document, 300 by 300. Thats not how big our logo is going to be, but we need some space to work.

OK now, grab the rectangle tool. Draw a shape about the size you want your logo to be. Now go to layer/layer rasterize. Once you have that Grab the pen tool, and your going to create a design inside the rectangle. I will create a wierd shape but you can make something proffesional.