Make a copy of the top part of the media player’s panel. Select then the Free Transform option to place the copy the same way shown next image:

Make copies of the pointers situated on the top media player’s panel. Apply after that the Free Transform option to place the copies the same way indicated the next picture:

Using the Rectangle Tool (U) and the Pen Tool (P), it’s possible to draw now the symbol meaning opening the panel. The layer’s color this time is #1D2331

Create now the button reserved for closing the panel.

Select the Pen Tool (P) to insert on the picture the switcher.

The layer’s parameters: Blending Options>Inner Shadow

Blending Options>Gradient Overlay

Gradient’s parameters: