1. Begin with a new file, with a white background. Then create a new layer and set the foreground color to #EEEEEE, then take the Rounded Rectangle Tool and draw out a rectangle.
2. Take the Rectangular Marquee Tool and draw out a rectangle as the image below shows and press delete.
Now should it look like this.
3. Now head over to the layers palette and click on the Lock Transparency icon, then set your foreground to #EEEEEE and your background to #C1C1C1, then take the Gradient Tool and draw that from top to bottom. Then uncheck Lock Transparency.
4. Then press Ctrl and click the layer, create a new layer and fill it with white, then move the layer down 3 pixels, to do that just use the arrow keys. Then set the Opacity to 70%.
Now should it look like this.
5. Then go back to layer1 and right click and chose Blending Options and apply this settings.
That´s it you are done!
This is what i came up with.
