This tutorial will not have any pictures as none are needed just follow
These simple Step-by-Step Instructions:

1.this requires layers so create a new layer. If your layers window is not open go to window>click on layers and it will open. The short cut key for this is F7

2.Determine the color of the lettering you wish to use. if its a bright color fill the layer with a dark color and vise versa. This layer will now be called the fill layer. You can name it that by double clicking where it says layer 1.

3.type your words where you want them to go. If they go out of the panel a bit that’s okay! That just means the words are popping out at you.

4. Make a layer In between the words and the fill layer.

5. Use the ellipse tool to Create A balloon behind the words and try to make it fit around the words as good as you can.

6. Use the smudge tool to create an arrow going from the balloon to the character speaking. This all will take practice to be able to do right.

7. Go to Edit>Stroke and this will make a border for your balloon. Set the width to your preference and color and make sure its set to the “Outside” setting. Try it a couple of times hitting undo to see your preferred line thickness.

And there ya go!