1. Background
First create a new document, use a nice medium size like 400x400
Fill the Background with a nice looking gradient, mine is #536066 to #49545a
2. The Shape
Make a new layer then get the Polygon Shape Tool
At the top in the settings click the arrow on the left of the Custom Shape Tool Icon and set the options:
Hold shift and make a perfect star on the new layer
Layer Styles
Drop Shadow:
Inner Shadow:
Inner Glow:
Gradient Overlay:
The result should be:
Glossy Look
Hold CTRL and Click the star layer to make a selection around it, then make a new layer.
Contract the selection by 3 pixels (Select > Modify > Contract)
On the new layer use the gradient tool to make a White to Transparent gradient from the top left to the middle
This is what it will look like with the layer mode Overlay
A few details:
More Tutorials: 
