Now select the
Rectangular Marquee Tool and make a selection similar to fig. 2. (It's
easier if you use the zoom-in option 1-2 times). Fig. 2
Now fill the selection
with 60% black (Edit - Fill). Keep your selection and use your arrow keys
to move the selection 2 picels down. (Hit the "down arrow" 2
times).
Fill the selection with 100% white.
Now move your selection up 2 pixels an fill the selection with 60% black.
Deselect and your finished!
To spice it up a bit add
some texture to the background and apply the inset
effect.
Fig. 1
Fig. 2
