Start out by creating a blank document. Select the [ Rounded Rectangle Tool (U) ]
Draw a rounded rectangle like what is shown in the image.

Right Click on its layer and click on [ Resterize Layer ].

Select the [ Rectangular marquee tool(M) ] and make a selection as shown blow.

Right click on selection area and click on [ Layer via cut ] to cut new layer.

Now we do not need first layer, then Right click on its layer and click [ Delete Layer ].

The Result:

Continued on Page 2….