1 Make a new document and create it with 200*150
2 Fill it with #A5A5A5
3 Select the Rectangular Marquee Tool. And draw it totaly around the picture.
4 Go Edit> Stroke. (Width: 2px Color: 000000 Location: Inside)
5 Make a line from side to side pretty high up. (2px line) And type like menu inside it.
6 Draw some other lines where you can have ur links. Make the space between them bigger or smaller. Depends on how many links you want.
7 And the result will be like this:
Picture