1. Create a new document of 1024x850 pixels.
2. Fill the background with color #1f1f1f
3. Next use your Rulers to make a selection area for place company logo and rest area for top navigation buttons.
4. Now choose "Rounded Rectangle Tool" with radius "5px" and draw as you need there top navigation buttons with two colors as you seen below screen.
5. I searched wallpapers-room.com(Download) and found a nice and simple photo to use for the purpose of header, you should use same size rectangle with white background for top and bottom border of this header image as you seen below image.
Download banner Image
6. now we're going to make an heading on our header image which can be done as follow mentioned steps below on image.
7. in this step we're going to more creative and professional our design when we just put there heading "Mixing your ideas with our creativity" with follow some specific steps, using "Photoshop free styles DOWNLOAD" and apply whereever you want for make more beautiful your header and also using "HelveticaInseratCyr Upright DOWNLOAD" font for heading font style.
Photoshop Style Download HelveticaInseratCyr Upright DOWNLOAD
7.1. Ultimate Web 2.0 Layer Styles
I used these blending options onto the fonts layer
8. we step forward for content area where we designing an latest concept and devide into 3 columns as follow design requirments, in this first colum "Web Design" with an illustrative icon download from iconfinder.net, in these 3 columns we follow some Photoshop techniques like blending options as you seen in below images.
Web Design Icon Download
img src="/img_articles/18760/1256.jpg" width="530" height="396">
Web Design Area with Icon
Web Design Icon Download
Print Media Area
Print Media Icon Download 
9. The content area and footer is attractive and illustrative for this business website layout, where 3 sections displayed as "Web Design" "Print Media" and "Multimedia".
10. now we're on final step where we designing our Business Website footer as follow some latest trends, in this step we draw light yellow background #fffac0 also place there company logo as you seen below image.
11. as all professionals know fotter requirments which we placed there according to our design needs.
Final Result Business Website Design Tutorial
When your finished you should have something like this.
