Applying the Rectangle Tool (U), we have to create the primary layer reserved for the site’s menu, situated on the site’s header.



Fill 0% on the layers.
Blending Options-Drop Shadow



Blending Options-Gradient Overlay



Gradient’s parameters:



Select the previous tool to create one more layer reserved for the menu’s panel.



Fill 0% on the layers.
Blending Options-Drop Shadow



Blending Options-Gradient Overlay