Create a New Document with size 300×300 px and a white background. Now here comes the hard part:

Press U then select the Polygon Tool, now holding Shift click around some point to create different shapes, like this:

Right-click the shapes layer and Raterize Layer. Holding Control click the shapes layer and fill (Shift + F5) with a color of your choice, i will use FFA800 and press Control + D to deselect:

Now, press Control + T to free-transform and while holding Control + Shift grab any of the squares and move anyway you want, do this with 3 or 4 transform points until you get a nice perspective:

Now righ-click the layer and use these Blending Options:

If any setting is missing, then its because no change is needed.

Gradient Overlay:
Now to save some time do this: click on the blue arrow in the Styles window, select the Web Styles and click append.

Select the White to Transparent style (the first white transparent style):

Change Blend Mode to Soft Light

Drop Shadow:
Blend Mode: Normal - Color: 263944
Opacity: 40%
Angle: 100°
Distance: 10px
Size: 7px

Outer Glow:
Blend Mode: Normal
Opacity: 40%
Color: Black

It should look like this:

Now holding Control click the shapes layer, create a new layer and select the Eliptical Marquee Tool (M) and holding Alt on your keyboard substract a piece of the selection like this:

And it will turn to this:

Done that, press Shift + F5 to fill and do it with White, select select the White to Transparent style again:

And set layer’s Opacity to 40%: