This tutorial will help you create numbers and letters for the jerseys in NBA 2K12. Some of this information applies to NBA 2K11 and possibly earlier. Previous versions of the game use different tools but the actual file you create should be similar. You will need to know how to use a graphic editing program to be able to understand this tutorial. You should also understand how to use layers. I will use Paint Shop Pro X2 as an example. Photoshop users and users of other graphic programs should be able to follow along easily.
This tutorial is much longer than I expected so I released it with samples and textures and zipped it up. I originally intended to copy and paste it here. You will need a PDF viewer to read it. Unfortunately I can't save a PSD file that would be useful. All of the vector information gets lost.
Creating Numbers/Letters for NBA 2K12 Tutorial