Create a new document 850x650 pixels with a white background, the theme for the layout will black and white, so i searched google images for a black and white car, and i found a really nice Porsche 911. Once you have found your images, copy them onto your canvas, resize them and place them either side. See image below.
The reflection under the left image was already there, so following on from that, i made the title, and gave it a reflection, if you don't no how to do reflections i suggest you follow my reflections tutorial.
Add a stroke to your site title using the settings below.
Now for our navigation, select the "rounded rectangle tool" and draw out a small black rectangle.
Add these layer styles.
Your button is now complete and should look like this.
Duplicate as many time as needed and label them.
I've also added a reflection to my buttons.
Now lets add our footer, select the "rounded rectangle tool" and draw out a rectangle big enough to hold your information in, add the same layer styles as your buttons in step2.
Now lets add our content headers.
The dividers are done with the text tool, really easy to do, you can use any symbol on the keyboard as you want, also add dividers to split up your content into 3 columns.
That's it really, nice and simple and with some content it could look like this.
More Tutorials: 
