This is one of my favorite tutorials from PSDtuts+. The original post did not include a PSD file to work with. So, I have added my own.
Step 1
Create a new document with 1000×750px. Double click on the backgrounds layer and in Color Overlay and choose a dark brown.
Read the ful article at http://psdtuts.com/designing-tutorials/creating-a-cool-3d-web-design-effect/
