This is a very simple tutorial. But I want to show you some tips here. If you are already a 'pixel creator' then just dont read this.

1. Create a new document; RGB; 72 dpi
2. For the background I used #666666.

3. On the NEW LAYER use the rectangular marquee tool to make a rectangle of fixed size, width 140 and height 480.

4. Fill it with #868870 color.

5. Double click on this layer to open Layer Style window.

6. Apply Bevel and Emboss.
Style: Inner bevel ;
Technique: smooth;
Depth: 1000% ;
Direction: up;
Size and Soften: 0%;
Angle/Altitude: 120°/30°;
Anti-aliased: unchecked;
Gloss Contour: Linear;
Hoghlight Mode: Normal; white; 75%;
Shadow Mode: Normal; black; 100%.

Contour: checked (use default settings).

7. If you look at my screenshot on the right we have:

background's layer,
and our rectangle with "Bevel and Emboss" layer style.