First start by creating a new document (177 x 289). After that select the rectangular marquee tool. Choose fixed size for the style and apply the width and height in the tools options bar see figure 1 for more details about sizing.

Figure 1

Click anywhere in the document to create the selection. Position the selection where you want it to be. Fill the selection with black.

Next, duplicate the layer 5 times, you should have a total of 6 black stripes. Position them next to each other with a little bit of space in between them, and don't forget to rotate them as well, see figure 2 for details.

Figure 2

Create another selection with the rectangular marquee tool, then go to Select>Modify>Smooth(amount:your choice). See figure 3 for details about sizing.

Figure 3

Fill the selection with #ffd800 for a yellowish / gold color. Add a stroke to the layer color: black, size: 1, position: outside. See figure 4 for details.

Figure 4

Create a new layer. Select your Text Tool and type the letter U, use size 48pt. Then rotate the text 180°, after put the text layer behind the lock base layer(s). See figure 5 and 6 for details.

Figure 5

Figure 6

 

Select the text layer and add a bevel and emboss layer style. See figure 7 for details.

Figure 7

Don't click ok because we still have more. Add a color overlay layer style. See figure 8 for details.

Figure 8

Alt + Click or Opt + Click between the black stripes layer and the lock base layer. See figure 9 for details.

Figure 9

Finished!

This is what you should have.

Have Fun!

Don't Forget I Have Included the PSD File Lock.

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