I mistakenly did I blur on a layer then nudged it up without looking at the screen but when I did I thought...    
 
 
 

 
Not finished yet....
 
Hopefully I can replicate this for the "!" to complete it.  
 
Aiming for the 3D look, do you think it does?
 
It looks even better on a dark background.

sweet wat is it for ?????
 
oh and just a personal opinion i think you could try making the reflection on the black one a bit "deeper"
 
but its your choice
 
and what is this for? an icon? a wallpaper? either way its awesome

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It's an icon for Yahoo.

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Glomping the internet populace.

One forum at a time.

Topic moved.

uttaresh is correct it's an PNG icon for Yahoo messenger. Unfortunately I lost the original due to hardware failure one day before I was due to back up all my new photoshop files..
 
Gonna have to this from scratch and add the "!".
 
Gruzz NP mate.