Learn how to create a Vista styled wallpaper in this tutorial.
Create a new file with
1280x1024 px and
72 dpi. Apply this instrument

to represent the primary layer of the picture to be:
Blending Options-Gradient Overlay
Gradient’s parameters: 
Select now the next tool

to draw an optical effect of object’s reflection, having white color.
Fill 0% on the layers.
Make two copies of the new layer and select
Free Transform option to make the copies smaller a little: