Step one:
Start with a white canvas sized 800px x 300px and a new layer-set titled Web 2.0 Header.
In a new layer, draw a 150px height #004C6F rectangle across your canvas. This will be the size of your header without navigation space. Picture guide is cropped to fit the tutorial window, original size is 800px x 150px.
Add the following layer styles: Gradient Overlay.
Step two:
Below your header with a 1px space between, draw a 5px #BF0000 line.