1.

This tutorial was written by "Good Christian"
Ten cuperozic

(Create a new image).
Make a selection with width 159 and height 25.
Take pencil tool with color 166/167/176 and draw the outline as shown in the pictures.

2.

Take color 138/139/152 and draw the bottom of the outline as shown in the pictures .

3.

Make a selection as shown in the picture and fill it with 203/204/218 .

4.

Make a selection as shown in the picture (about 15 pixels high), take the gradient tool with the one that says foreground to transparent. Make sure white is your foreground color and apply the gradient to the selection .