Before you begin, know that there is NaruTxtGen, a generator that will do all of this work for you (but the quality may not be as good).
Create a new document in Photoshop with a transparent background, of any size that you may need (for this tutorial, 328x199 pixels will be used for the dimensions).
Now, with the text tool, pick the Ninja Naruto font, and type only one character (like just S in Sasuke). If you want to make the font rough, turn off anti-aliasing for the text. Open the Blending Options dialog (right click the layer and select Blending Options), and apply a Gradient Overlay (make it fade from #F0AF23 to #EF0E29). Then, apply a white Stroke. Continue the same thing for the rest of the letters, creating a new text layer for each letter, and positioning them so the letters are not touching, but the borders / strokes are overlapping.
Then, rasterize every letter by right clicking each text layer and selecting Rasterize.
Special Instructions for a Spiral: Okay, if you do not wish to draw your own spiral, I have compiled this spiral template PSD (only tested in Photoshop CS) that you can use as a template for your own logo. It has two spirals, the original [crooked] one I made and one created by Syko. Download it, drag one of the spirals to your own logo, and resize as needed.