\documentclass{article}

\usepackage{tikz}
\usetikzlibrary{fadings}

\begin{document}

\newcommand{\Fin}{node[xshift=-1.5ex,rotate=10]{F}
                  node[rotate=170]{i}
                  node[xshift=1.5ex,rotate=45]{n}}

\begin{tikzpicture}[scale=10,transform shape] 
   \draw (0,0) \Fin;
   \draw (-1em,-1ex) -- (1em,-1ex);
   \path[scope fading=south] (-1em,-0.25em) rectangle (1em,-3.75ex);
   \draw[yscale=-1] (0,2ex) \Fin;
\end{tikzpicture}

\end{document}
