Fill 0% on the layers and set the
Opacity on
40%.
Blending Options-Gradient Overlay
Gradient’s parameters: 
Make two copies of the new made layer and make use of the
Free Transform option to minimize a little each copy and turn them over the way it is indicated on the picture. Change the parameters also. But we shouldn’t apply on the second copy’s layers the next options:
and
.
The
first copy:
Blending Options-Gradient Overlay
The
second copy:
