Do not add a background yet. Leave it transparent.
On a new layer, create a rectangle.
Use perspective transform to to give it a shape.
Fill with the color orange.
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Command + click the rectangles thumbnail to select.
Use the Gradient Tool to add foreground to transparent linear gradient to the rectangle. Set black as your foreground color.
Lower the gradients opacity.
Command + D to deselect.
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Create a new layer.
On this layer, create a new rectangle.
Use transform to shape the layer. I would make it taller than the first rectangle. Fill with a lighter color of the orange.
Hit Command+ click the first rectangles thumbnail, hit Command + I to invert the selection. Make sure the second rectangles layer is selected.
Hit delete.
Should now look like this...
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Now highlight the uppermost layer.
Hold shift + option + command and then hit E. This will copy all selected layers into one.
Turn off all other layers.
Highlight the new uppermost layer and go to the Glass filter.
Adjust the filter to your liking. Hit OK.
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Add in a white background layer now.
Add a drop shadow......
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