Make the background 353434. Take the rounded rectangle tool at 10px and create a large box. This will be the main content you can make it any color.

 

Using the pen tool create a small trapezoid at the top and bottom of the box. Put these layers below the rectangle layer.

 

Import a photo, I provide a example, and map it to the rectangle. Use the magic wand to select the rectangle then click the photo layer. Click on the mask button on the bottom of the layers panel. Apply the effects to both trapezoids and the photo.

 

 

 

 

Image

 

Navigation and content menus
Take the rounded rectangle tool and make a small box from the color used for the background. This will be the navigation Make another large box for the content. Apply these effects.

 

 

 

Add some text for the navigation, content and tabs. I used perfect pixel font and "04b_03b".

Final Result

 

Discuss the Adobe Photoshop tutorials on the forums. You can find the photoshop files to download there too.