Create a rectangular selection using rectangular marquee tool. Create a new layer and fill it with the background color.
Double click the layer to open layer style window. Apply layer style with the settings shown.
Create a rectangular selection using rectangular marquee tool. Create a new layer and fill it with black color.
Press Ctrl+T. Right click the layer and select "Warp". Select "Flag" from the preset warp shape . Apply settings as shown.
Move this layer below the rectangle layer in layer order in layer palette.
Reduce the opacity to 20%.
Press Ctrl+T. Right click the layer and select flip horizontal.
Create some line using line tool then type link names between the lines. Create some tiny triangle shapes and place as shown.
Create a rounded rectangle using rounded rectangle shape tool.
Double click the layer to open layer style window. Apply layer style with the settings shown.
Create a small rounded rectangle using rounded rectangle shape tool and create another triangular shape using polygon shape tool. Place it on the corner of rounded rectangle.
Similarly create more drop down menu. Type relevant text
Insert an image of your choice. Move this layer below all the layers in layer order in layer palette.
Create a rectangular selection using rectangular marquee tool. Press Q to enable quick mask.
From filter menu select "Distort>>Glass". Apply settings as shown.
Press Q again to disable quick mask. Press Ctrl+Shift+I to inverse the selection and press delete.
Change the layer mode to "Linear Burn".
Credits to: webdesign