Fill 0% on the layers.
Blending Options-Gradient Overlay

Create Microsoft Windows Vista Wallpaper in Photoshop CS

Gradient?s parameters:

Create Microsoft Windows Vista Wallpaper in Photoshop CS

Make three copies of the new layer and make use of the Free Transform selection to make
the copies smaller and place them the way it is indicated here:

Create Microsoft Windows Vista Wallpaper in Photoshop CS

Select the previous instrument to represent one more layer, being semitransparent.

Create Microsoft Windows Vista Wallpaper in Photoshop CS

Create Microsoft Windows Vista Wallpaper in Photoshop CS