Make a new image, it doesn't matter what size, I am
going to use 100x300. Then select the single row marquee
tool, like in Ex.1.
Ex.1
TIP: Left click on the icon
until the menu comes up.
Create a new layer. Click somewhere on the image and you
should get something like in Ex.2.
Ex. 2
Select the paint bucket
tool and fill the selection with white. Then
create a new layer and fill it with black. Your
selections should look like Ex.3.
Ex. 3
Now select the white layer
and move it down one pixel, you can just hit the down
arrow key once. Then change the layer properties to soft
light and there you go!