Mirror reflect

1. Create a new file (140 x 140 ) FILE > NEW or (Ctrl+N).

2. Select the rectangle tool (U) and draw a 140 x 140 rectangle over the canvas.
Change the border to #666666 and the background to #ffff99. Select Line-Diag
1 from texture and give it an opacity of 75%. You will have something like
this.

3. Select the eclipse tool, press (U) twice or select it from the tool area
and draw a 50 x 50 pixel circle. Select the paint bucket tool (G) and choose
Radial from the properties area and choose a color. In edge, select Feather
and give it 1 as amount. Go to the circle and make the selection as shown in
the image below.

4. Duplicate the circle (Ctrl+Shift+D) and press (Shift+bottom arrow) twice
to move the duplicated circle 20 pixels to the bottom. Select the duplicated
circle and go to Command and select Creative from the drop list and then choose
Fade Image. Select the top right image on the pop-up window and click OK. Change
the opacity to 70%. Then go to Modifiy > Arrange and choose Send Backward.
Your image should now look like this.