This tutorial shows you how to create a Mac wallpaper to use on the web, desktop or any other practical use.
Create a new file with 1024x768 px and 72 dpi. The next tool
has the task to create the lowest layer of the background.

Blending Options-Bevel and Emboss


Blending
Options-Gradient Overlay

Gradient?s parameters:
Create a new file with 1024x768 px and 72 dpi. The next tool
has the task to create the lowest layer of the background. 
Blending Options-Bevel and Emboss


Blending

Gradient?s parameters: