G'day this is my first tutorial, and my english is not the best.... but i'll give it a try
 
today i'm gonna show you, how to create something like this:

 
so... first let's start at the technics, what we're gonna use:
 
Layer styles, gradient editing, layer effects and modifications, and the most simple shapes.
 
the first, we gonna create the background image.- this gonna take about a 10-15 minute to do

use my forest image, to modify something.  
Apply these setting on the layer:
Filter->Blur->Gaussian blur - 100px
Now we'll create some curves to achieve the total Vista-look.
ona new layer, with the eliptical marquee tool, make a wide and flat shape on the canvas, than with the gradient tool, make a little glow in it. (I've used #01dfe2 for the first cuve and the same tones later in different colors) press CTRL+T to free transfor it, and rotate it by about 45-60 degrees(CCW). If you want, you can add some extra warp on it, just like me as shown below.

Just duplicate this layer, and add some Color Ovrlay effect with the hexadecimal color code of: #0eff90
Rotate it as much as you want, to achieve the wanted lookout.
repeat these steps a few times, to get the best results.
Now, i've done my own, here it is:

 
 
so.. as we've done our bacgground, we gonna the on the next step. The window itself.
 
first, make a new group in the PSD file, and name it to WINDOW. In this group, make a new layer, called SHAPE and select the rounded rectange tool. Set it's roundness to 10px. Press the D button, te reset to the default color setting, and create a new shape on the layer. Press ECS twice to delete the path, than rasterize the layer. now, on the layer apply the following layer style settings:





 
Now, we've done the first, and hardest part. Now we have to make the diagonal lines.
create a new layer over the shape layer, and create a white rectangle about 150px wide and full canvas height. apply a gaussian blur of 4-6px on it. now, with a smooth eraser (150px hardness:5% !) make a fadeing effekt on the left side, and rotate it by 60° (hold shift while rotating!) you should stretch it to the size of the window.
you'll get something like this:

now multipy the layer and place them like this:

Now load the selection of the SHAPE layer, and inverse the seleciton by pressing CTRL+SHIFT+I. Now play a bit with the layer opacity, setting them about 30 to 40%. on each diagonal line layer, delete the currently selected area when you're done with the opacity adjusting.
 
Now the window is mainly finished, just create a new layer, and duplicate the SHAPE layer . disable all layer effects, and paint it white. resize and place it to the bottom of the window's base. the borders will be about 15px(left) 15px(right) 5px(bottom) 20-25px(top).
You should now look simething like this:
 

 
 
 
i hope it was helpful...
 
cheers!!!!
 
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edit:
Feel free to post here your results!

Nice tutorial for someone trying to achieve the Vista effect. Good job.

Thanks Gruzz
i've used it a few times, cuz some of my webdesigns are look like the vista GUI...
 
cheers

Great tutorial man... I'll post my results soon...

that's a handy tutorial really good work on those curves but I dunno why the are looking jaggy

Nice effect !