1. Begin with a new file, 720x150, with any background color you want. Then create a new layer in the layers palette. Now take the Rectangular Marquee Tool and draw out a rectangle, then choose the Gradient Tool and make a gradient like the image below shows. Draw the gradient from top to bottom.
2. Create a new layer, then go to Select>Modify>Contract and set the Contract By to 4 pixels. Then go to Edit>Fill and use this settings.
And now should it look something like this.
3. Now once again create a new layer and then go to Select>Modify>Contract and set the Contract By to 7 pixels. Then take the Gradient Tool and use the same gradient as we did in step 1.
4. Now go back to layer 1 and right click on it, choose Blending Options and apply this settings.
Then apply the same settings shown above to layer 3 and that's it you are done! This is what I came up with.
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