Preview:

Sleek Navigation Interface.

Step one:

Open a new document. For this tutorial, I am just going to use a 810×160 px (Width, Height) document with a white background. Now make a new layer and draw a #5C5C5C colored rectangle, size 680×27 px.

Step two:

With your step one layer add the following layer styles:

Step three:

Now select your rounded rectangle tool from the tools window and set the radius setting to 20 px and check anti-aliased. Create a new layer and draw a black rounded rectangle, size 114×53 px. Then cut the buttom half of your black rounded rectangle.

Step four:

With your step three layer add the following layer styles:

Step five:

Now add your first link on the tab using font Arial, bold, 14 pt, none and white for color.

Step six:

Add the rest of your tabs by duplicating your step three layer.

Step seven:

Add your links for the rest of the tabs using the same font settings from step five but instead of white for color use #FFDE00 which is a gold color.

Step eight:

Now add sub links for the first tab using font Arial, bold, 11 pt, none and white for color.

Step nine:

Select the Pencil Tool and set the foreground color to #828282 on your tools window. Then in a new layer draw a 1 px line on your 4 tabs, see the image below for the position.