first step:
Fill the base layer with gray and create a new layer. Use the Rectangular Marquee Tool to draw a rectangle on the new layer (the size depends on yourself) and fill it with blue (the blue value is #22aff7). By the way here Save the selection because it will be used later. Finally, give a 5px drop-down shadow as shown below:
Step 2:
Create a new layer named "Dark" and fill it with dark blue (the color value is #0141af) as shown below:
Step 3:
Use the eraser tool (Mode: Brush diameter: 200px Hardness: 0 Opacity: 100% Flow: 80%) to click a few times on the "dark" layer as shown below:
Step 4:
Duplicate a "dark" layer and apply the inner shadow value in the blending options of this layer as shown below:
