This tutorial will show you how to create a modern logo for your company or for web site.
Begin by creating a new file (
File>New), having
450x450 px and
72 dpi.
Next we have to select the
Rectangle Tool (U) to create the primary layer of the icon to be.

The layer’s parameters:
Blending Options>Drop Shadow
Blending Options>Bevel and Emboss
Blending Options>Gradient Overlay
Gradient’s parameters: 

Make a copy of the recently represented layer, but this time we have to change the parameters:
Fill 0% on the layers.
Blending Options>Gradient Overlay