Step one:
Create a new layer-set and name it Header.
In a new layer, draw a #00C2F2 bar.
Duplicate and position as you see on the picture guide.
Once you have 7 bars positioned, merge all the layers. Then duplicate and edit layer's opacity level by 20% each. So you should have 5 set of bars aligned next to each other, the first one should be 100%, next 60% and so on.
Step two:
Add your company's name, logo and slogan.
Add the following layer styles: Stroke.
Step three:
By now you should position the elements in step one and two on the top left of your canvas.
Now add your navigation links and line details as seen on the picture guide. Use the pencil tool to draw EDEDED lines.
The line under "about us" is the roll-over effect. Picture guide is resized to fit the tutorial window, click the image to see full view.