Gradient’s parameters:

 



Make again three copies, but this time of the highlight’s layer and select after that the Free Transform option to place the copies the same way indicated next picture:



Using the Line Tool (U), try to divide the menu’s buttons by creating three vertical lines, colored with #414142

 



Insert the titles for the menu’s buttons, keeping the demands shown below:



About us



the titles for the rest of the buttons:



Getting a better result is possible if combine in a group all the layers composing the panel with the menu’s buttons (press Ctrl button to mark out the corresponding layers and then hold on the left mouse’s button to take down the marked layers on Create a new group selection). Make a copy of the recently made group and put it together in a single layer (press CTRL+E). The copy may be turned over, applying the Free Transform solution. Place the copy as it is demonstrated next picture:



Make a mouse click on the same layer on the bottom part of the layers’ panel on Add a Mask option. Select then the Gradient Tool (G) to represent a half-transparent reflection the way it is shown below:



Finished!

View full size here.