If you are planning to use photoshop for making your logo, here is how, I think, you can go for it:
1) create a new blank document, with your desired dimension.
2) Use any bold(thick) font and type "SBS".
3) Add stroke to the text, by double clicking the text layer, via Layer Styles.
4) Create a rectangular box (U), and duplicate it as many times as you require (right click on layer and click on duplicate).
5) Try to place the boxes inside the text. (I had suggested to keep a bold font because placing boxes will become easier that way.)
6) After placing all the boxes, you can simple remove/hide the text layer, and you will see a logo design like the one you are looking for.
P.S. You can always play with colors/sizes/layer styles to make your boxes look better.