Open a new document with transparent background and 300x400 px. Make the rulers visible with Ctrl + R.
Then pick Move Tool and pull from the vertical ruler a line out to "2". Do it again but this time to "5". Then from the horizontal ruler pull a line down to "7"
Rightclick Rectangle Tool and pick Rounded Rectangle Tool. Set radius to 100 px in Options Bar. Set your mouse on (2,2) and pull it to (5,10). Then delete all under "7".
Then it looks like a danish letter box, hehe.
Duplicate the layer and go to Edit > Transform > Rotate 90° CW. Fill the new layer with #FFFFFF and the old with #FF0000.
Pick Zoom Tool and zoom in. The red figure skould be 3 cm. according to the ruler.
Now we are going to remove the rulers. If you don't remove them, they can give you problems.
Create a new layer and pick Rectangular Marquee Tool and set Style=Fixed Size in Options Bar. Set Fixed Size to 29x29 px.
With this step I had problems first time I maked it.
Hit your document while you have Rectangular Marquee Tool. This will automatic make a 29x29-selection. Fill the selection with #FF0000. Duplicate the layer four times and pick Move Tool. Place the layers like mine...
Now we have a lot of layers. Activate the upper and go to Layer > Merge Down (ctrl + e ). Do it until you have one layer. Go to Edit > Transform > Rotate and rotate it -45*.
You are finish.
