(1) Create a New Image 800 x 600 pixels. Change the Background color t0 #acacac. Press ALT+CTRL+0 to view actual pixel.

(2) Use the Rectangular Marquee Tool to create a rectangle about width: 200 Height: 300. You can choose what ever pixel size you are comfortable with. Press SHIFT+ CTRL + N to create a new layer. Fill your Rectangle with this color #FFFFFF. All you should have at this point is a rectangle with a white background.

(3) Right Click on your newly created layer and click on Blending Layer. Click on Stroke and add there setting. Stroke Settings. After that click on Bevel and Emboss and enter these settings. Bevel and Emboss setting. After you entered the entire setting click ok. You should have something like this. Click Here

(4) Now hold CTRL and click on layer2 to select the layer. Click on the selection tool and click subtract from selection Subtract until you get something like this (click here). Press SHIFT+ CTRL + N to create a new layer. In addition, fill the new selection with #ececec. Right click on your newly created layer, click blending options, and enter the settings below.

Inner Shadow
Inner Glow
Bevel and Emboss
Color Overlay Color # f7f7f7

(5) That's it, here is my copy hope it came out to what you expected.

This Tutorial was Created By Mark
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