The layer’s parameters:
Fill 0% on the layers.
Blending Options>Drop Shadow

Blending Options>Outer Glow

Blending Options>Gradient Overlay

Gradient’s parameters:

Apply the upper described method to draw the next ray:

The layer’s parameters:
Fill 0% on the layers.
Blending Options>Drop Shadow

Blending Options>Outer Glow

Blending Options>Gradient Overlay

Gradient’s parameters:

Make two copies of the recently made layer and select again the Free Transform option to change the copies’ size and their placement.
The first copy:

The layer’s parameters:
Fill 0% on the layers.
Blending Options>Outer Glow

Blending Options>Gradient Overlay

Gradient’s parameters:

The second copy:

The layer’s parameters:
Fill 0% on the layers.
Blending Options>Outer Glow

Blending Options>Gradient Overlay

Gradient’s parameters:

Create a new layer and select the Brush Tool (B) of black color to dark out the picture’s top part.

Using the Ellipse Tool (U), continue by representing the primary layer of the Windows logotype.

The layer’s parameters:
Fill 0% on the layers.
Blending Options>Gradient Overlay

Gradient’s parameters:

Blending Options>Stroke

Gradient’s parameters:

Using the Pen Tool (P), try to draw one of those four elements, belonging to the logotype.

The layer’s parameters:
Fill 0% on the layers.
Blending Options>Outer Glow

Blending Options>Bevel and Emboss

Blending Options>Gradient Overlay

Gradient’s parameters:

Make three copies of the last made layer and choose Free Transform option to turn the copies over if necessary and place the copies the way it is demonstrated below.

The parameters for the orange element:
Blending Options-Outer Glow

Blending Options-Bevel and Emboss

Blending Options-Gradient Overlay

Gradient’s parameters:

The parameters for the red element:
Blending Options-Outer Glow

Blending Options-Bevel and Emboss

Blending Options-Gradient Overlay

Gradient’s parameters:

The parameters for the blue element:
Blending Options-Outer Glow

Blending Options-Bevel and Emboss

Blending Options-Gradient Overlay

Gradient’s parameters:

Select one more time the Ellipse Tool (U) to picture a flare on the logotype’s surface.

The layer’s parameters:
Fill 0% on the layers.
Blending Options>Gradient Overlay

Gradient’s parameters:

Finished!

View full size here.