After going through this tutorial, you should get something simliar to this:

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1. Make a new document with a white background. I used the size 800 by 585 pixels. It doesn't really matter as you can always crop it or change the size of you canvas later. Now using the "Rectangle marquee tool," set the style to a fixed size of 780 by 585 pixels. Center the selection and fill it with #CCCCCC. You may add a pattern to this if you choose to.

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2. Create a new layer and using the "Rectangle marquee tool" again, set the style to a fixed size of 760 by 25 pixels. Put it 10 pixels from the top and center it horizontally. Now fill it will a color of you choice, in this case, I used #ABCDEF. Give this layer a stroke (or border, I used the color black in this case) by going to blending options, stroke, size 1 pixel. Press D on your keyboard to reset your colors. Hit X so that the color white switches with black making white your foreground color. Now hold your CTRL key and click on the layer. The bar you've just created should be selected now. Selecting the gradient tool, drag your mouse about half way from the top to bottom of the bar. This should give it a glassy effect.

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3. Open your banner that you will be using and place it under the bar you've created in step 2. Make sure its the same width as your bar. Give this a stroke by going to the blending options also.

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4. Now duplicate your layer that you've created your glass bar with. Drag the duplicated bar under your banner, make it 10 pixels below the banner so that everything looks organized.

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5. Make a new layer (move the layer under your bar layer to prevent an overlap of the strokes) and using the "Rectangle marquee tool," select the area (same width as bar) under your bar and fill it with white by holding ALT + Delete.

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6. Again, use your "Rectangle marquee tool" with a fixed size of 10 pixels being your width and the height being how tall your middle bar and white area is, delete a small portion to create the gap between your navigation and content. Because you have set the blending options of the middle bar and white area, after deleting the gap, it should automatically have a stroke around it.

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7. Almost done, so hang in there. Duplicate your longest glass bar and place it 10 pixels under your navigation and content. This is your so called footer.

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8. Now all that's left is the text. I'm assuming you don't need my help with that part so I will fast forward this step. Here is what you end result should look
like:

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