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Create a new document "88x31", fill the background with your desired color.

Then goto "layer > new > layer from background". Now add your text.

Now select your background layer and add these layer styles.

Now select the "rectangular marquee tool" draw out a rectangle like the image shown below and color it white.

Last but not least set the opacity of the white box to about 30% That's it all done. Your final image should look like this.