Result:
Step One
Lets start off with a 75px by 15px image and set the foreground to #EEEEEE and the background color to #CCCCCC. Using the Gradient Tool, fill the document.
Step Two
Now make a new layer and set the foreground color to #FFFFFF. Press Ctrl + A. Now go to Edit > Stroke use Location to Inside, and Width with 1px.
Step Three
Then, click the Right arrow and Down arrow of your Keyboard once. You should see something like this.
Step Four
Now set the foreground color to #999999 and press Ctrl + A. Go to Edit > Stroke for the final touch up. After adding some text, this what I came up with.
