1. Create a new document (550*200) and fill the background with #2e2e2e using the paint bucket tool.
2. In this screenshot you can see my guides, you will need them for future reference...
3. Now select a rectangle like shown below with your rectangular marquee tool and fill the selection with #ffffff on a new layer (layer - new layer).
4. Now we're going to adjust the blending options from the layer we've created in step 3!
5. Duplicate this layer as many times as you want to (layer - duplicate layer) and create a horizontal (or vertical) menu if you want to. Mine looks like this!
6. Then I added text with an outer glow with the following settings (layer - layer style - blending options). The font I used was microsoft sans serif with a size of 24px.
7. In this step I created another new layer and placed it just above the background layer. I selected a tiny rectangle under the menu like shown below and filled it with white #ffffff.
8. Now adjust the blending options from the layer we've created in step 7 and add a gradient overlay!
9. This is the last step and a really easy one too! Select your previously created layer and add a gaussian blur (filter - blur - gaussian blur with a radius of 5px)! You're finished with this tutorial and have created a good looking fancy menu!
More Tutorials: 
