Step one:

Select the Polygon tool from Main toolbar, set sides to 3 and under polygon option check smooth corners.

In a new layer draw a #E87300 polygon pointing down. The exact size of this polygon is 122px x 117px, its important to have the same or close to.

Add the following layer styles: Inner Shadow, Gradient Overlay, Stroke.



Step two:

In a new layer draw a black polygon, slightly smaller than the firstp olygon.

Add the following layer styles: Stroke.