Step One
Lets start off with a 75px by 15px image and set the foreground with #EEEEEE and the background color to #CCCCCC. Using the Linear Gradient Tool, fill the document.
tep Two
Now make a new layer and set the foreground color to #FFFFFF. Press Ctrl+A. Now go to Edit>Stroke and and set the Location: Inside; Width:1px; and click ok.
Step Three
Then, click the Right arrow and Down arrow of your Keyboard once. You should see something like below
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
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