Open a new 350*150 white image and create a new layer.
With the "Rectangular Marquee Tool" draw a rectangle and fill it with black (#000000)
Now, with the selection still active, go on "Select - Modify - Contract" set 10px then hit ok. Now hit "Canc" on your keyboard.
Deselect (Ctrl-D) and the "Blending Options" panel.
Use this setting:
Create a new layer.
With the "Rectangular Marquee Tool" draw a rectangle inside the big rectangle:
Fill the selection with black, and then apply the same Blending Options of the big rectangle.
Create a new layer, and repeat the previous step, but draw a more small rectangle:
Duplicate the layer as time as you need for your menu.
Go to the next page to add some particulars.
Get the "Elliptical Marquee Tool" and draw a little circle, then move it up the upper dx corner.
Now select layer 2 and hit "Canc", then repeat with layer 3:
Now duplicate layer 3 and move it down to create a new sub menu, and then duplicate the layer with mini-rectangle to finish your work:
And this is my final result with some text.
The font I've used is "Silkscreen".







More Photoshop: