I will start this tutorial by creating a new document:

With Rectangular Marquee Tool, I will create a selection like in the following image

I will select Gradient Tool and I will use a gradient from our hug pack with 27.000 gradients. If you are not already a VIP member I recommend you to apply, because it will make your life easier as a web developer. If you are not a VIP member you can use the following colors.

On the top of the layout I will add some clouds. You can use some stock images with clouds I have released a few weeks ago: Clouds images
Or you can load the following clouds brushes: Photoshop Clouds Brushes
Create a new layer (press CTRL+SHIFT+ALT+N) and add the brushes or the stock image with clouds. This is my result so far:

I will select Rectangle Tool, and I will create a thin shape, with the following color: #5ea5c5

I will create some shapes with Rounded Rectangle Tool.

I will select the top shape and I will go to Edit- transform- warp. From the drop down menu I will select Arch.

You can set the bend to 10
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I will select the other shapes from the bottom (hold down CTRL and click on each layer you want to select in your layer palette), then Press on CTRL+E to merge all the layers into a single one.
I will go one more time to Edit- Transform- Warp. This time I will use the following settings:
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This is my result so far.

I will select the layer with the big buttons from the bottom, and above it I will make a selection with Rectangular Marquee Tool

Be sure you have the proper layer selected in your layer palette, then press on the Delete key from your keyboard. Then you can press on CTRL+D to deselect

With Rounded Rectangle Tool, I will create one more time some shapes on the bottom part of the buttons. I will make them with a red. You can use any color you want.

I will select these last red shapes, and with the previous curved shape (the one we have deleted the bottom part). I will merge one more time all the layers into a single one (select all the layers in your layer palette, then press on CTRL+E)

Now for this layer I will add the following layer styles




This is my result so far

On the bottom of each button I will create another small button with Rounded Rectangle Tool

Then I will add the following layer styles




This is how my buttons looks like

On the header I will add some text and some images

I will duplicate the image with the balloon, and I will place it like in the following image. You can resize also the layer with the balloon

I will go to Filter- Blur- Gaussian Blur and I will use the following settings

I will lower the opacity value for this layer to 60 %, and this is my result

With the same technique I will place another balloon on my header of the website

Now I will add some text with Horizontal Type Tool. Please click on the following image to see the full size business layout

I will provide you two sets of icons together with this layered PSD layout. Here are the icons screenshots
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Both sets are in vector file format (.eps 8, and .ai for cs4)
Open the eps files in Photoshop, and with Rectangular Marquee Tool, make selection over each icon you want to use. Then press on CTRL+C to copy the icon, then go back to the layer and click CTRL+V to paste the icons inside the layout. Repeat the steps until you have the following result like mine. Click on the following image to see the full size result.

Between the texts I will create same small lines. This is my final result. I hope you like it


