01 Make a new document. 600*550
02 Fill it with black.
03 Take the "Rectangular Marquee Tool" and make a banner size. I did it 600*120.
04 Take the "Gradient Tool" change the Mode to: Difference. And play around with it.
Should look like this.
Picture
05 Press Ctrl + U. Check "Colorize". Let everything be default except the Hue, I used 230.
06 Take the "Rectangular Marquee Tool" again. And make a navigation box. 600*30. Press D and then Delete.
07 Copy and paste that.
08 Double click the new layer. So you can change some blendig options.
09 First "Gradient Overlay" I choose some blue color instead of black, and the white color to something light blue, and make a "Stroke" 1px black.
10 Merge down. Ctrl + E.
11 And now just make a border around it. Choose between a 3px border or a little more advanced one.
12 Add your links etc, and you're done!
Picture