well basically, in photoshop you start off with your first layer strangely enough it will end up being your top layer (the carbon fiber)
Then you cut holes into it (rainmeter logo and the 2 vertical lines)
Then you create a background layer with the coloring and effect you like (the red)
And finaly you add to the top layer (carbon fiber) drop shadow, bevel and emboss,gradient overlay.
Oh yeah and some lighting effects to make things pop
If you don't understand i could make a tutorial when i have some free time...
Cheers, Wreck