1. Create a new Document 800px by 180px. Fill it
with black.




2. On a new layer select your Rectangular Marquee
Tool and select a the top area of your document as
shown below and fill it with white (#ffffff).


3. Right click on your layer and goto blending options
and add the following options:






This is what it should look like so far:


4. Create a new layer and select the Rectangular
Tool again and make a rectangle showing the active
link and fill it with black as shown below:


5. Now add the following Blending Options: