Step 1 - Starting Out
Create a new 820x300 pixel document. Fill or change the background color of the document to a dark grey (#333333).
Step 2 - Base
Take out the Rectangular Marquee Tool (M), and make a 820x150 pixel selection. Create a new layer, position the selection to the bottom of the document, and fill it with a dark gray (#1d1d1d) via the Paint Bucket Tool (G).
Step 3 - Creating Smart Guides
We need to create some smart guides really quick to help speed up this design process. Create another marquee selection of 100x300 pixels this time. Position it all the way to the right of the document. Hold down shift and hit the left arrow on your keyboard once. This will give it 10px padding on the right side (820-20 / 8 = 100px each). Go to View->Rulers (ctrl+r) to enable the x-axis and y-axis Photoshop rulers. Click on the y-axis ruler and drag it all the way to the right until it "snaps" into place with the left side of the selection. Repeat this process until you achieve eight 100px rectangles.
Step 4 - Active Tab
Create a new layer. Make one more marquee selection, this time 100x225 pixels in size. Place it against the bottom side of the document and in between the third block from the right. Fill the selection with the same color as the base (#1d1d1d).
Step 5 - Inactive Tabs
Hit ctrl+alt+n on your keyboard to make a new layer. Position the layer below evertyhing but the background layer. Next, create a 800x64 pixel selection and fill it in with a bright color (#D80073 used in this tutorial.) Ctrl+click on the Active Tab layer to make a selection out of it. Hit delete on your keyboard to remove the inactive tabs' background in that area.
Step 6 - Active Tab Rounding
Take out the Gradient Tool (G). Select the Active Tab layer, and drag a white to transparent gradient like in the picture below. This will give the active tab a rounded effect.
Step 7 - Inactive Blending Options
We easily make the inactive tabs stand out more with a couple of blending options... right-click the layer and click "Blending options..."
Step 8 - Active Tab Text
Grab the Horizontal Type Tool (T). Change the font settings to Arial/Narrow/18pt/Sharp with #e40097 as the font color. Or if you want, find another combo that is narrow and fits the feel of the layout. Center this text inside the active tab.
Step 9 - Inactive Tab Text
Repeat the process in the previous step for each individual inactive tab. Change the font color to the one used on the base (#1d1d1d)
...and you're finished.





