Design an MP3 player with this tutorial. Begin by representing a new file (
File>New) with
1024x768 px and
72 dpi.
Using the
Rectangle Tool (U), try to make the background of the picture to be next.
Set the layers parameters by making a mouse’s click on the layer on the layers palette
Blending Options>Gradient Overlay 
Gradient’s parameters: 
Select after that the
Rectangle Tool (U) and represent several elements for the background, copying them by pressing
Alt button and shifting the mouse. Their placement may be corrected, using the buttons on the keyboard. Try to make all the elements look like in the picture below. The layer’s parameters:
Opacity 82%,
Fill 0%
The layer’s parameters:
Blending Options>Gradient Overlay 
Gradient’s parameters: 
Make a copy of the last made layer and apply the
Free Transform option to turn over the copy. Blur out the bottom tops for a perspective effect, selecting before this the
Convert Point Tool.
The layer’s parameters:
Fill 0% Blending Options>Gradient Overlay
Gradient’s parameters: 
