1. Begin with a new file, 500x50, with a white background. Then create a new layer in the layers palette. Now take the Rectangular Marquee Tool and draw out a shape similar to the one below.
2. Then take the Gradient Tool, and then make a gradient with this settings.
3. Now draw the gradient from top to bottom.
4. Create a new layer, then go to Edit>Stroke and set the Width to 1px, Color black and Location Center.
5. Now go back to layer 1, and then take the Rectangular Marquee Tool and draw out a small rectangle. Then right click inside your rectangle and choose Layer via Cut.
6. Then right click on layer 3 in the layers palette and choose Blending Options, then apply this settings.
7. Then duplicate layer 3 and move that part to the right side.
8. Now create a new layer, and then set your foreground color to black, then take the Pencil Tool and draw a thin line.
9. Then duplicate the line (layer 4) and move it to the right side. Then go back to layer 1 and then press Ctrl and click on the layer to get a selection. Now create a new layer and fill the layer with white.
10. Then go to Edit>Free Transform or press Ctrl+T. Now draw the bottom part half way up.
Then change the Opacity on this layer to 15% and add some text to it. That's it you are done! This is what I came up with.
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