Step one:
Start with a #D5D5D5 background.
Create a new layer-set called Fluorescent Lights Navigation.
In a new layer, draw a #D5D5D5 round rectangle with radius of 10px. The radius setting in round rectangle tool sets how round your edges will be.
Cut Out most of the bottom as seen on the picture guide.
Add the following layer styles: Inner Glow, Outer Glow, Satin, Gradient Overlay, Stroke.
Step two:
In a new layer, draw a black rectangle on the side of the navigation piece .
Add the following layer styles: Drop Shadow, Gradient Overlay, Stroke.
Set layer's blending mode to Lighten.