The final effect:



Step 1:
You have to find a suitable picture, I've used this one:



Step 2:
Apply a Gaussian blur with radius about 75pixels (I used 75px.)



Step 3:
Layer->New adjustment layer->Color balance and apply these settings:




It should looks like this:



Step 4:
Now make a rectangle selection and follow the instructions on the next picture:



Go to blending options and set the blend mode to Overlay,
Now go to outer glow and apply these settings:



It should look like this:



Step 5:
Duplicate this layer and rotate it (using free transform - edit->free transform or CTRL+T)
Put it OVER the 1st one but rotated!



Now using Line tool make a line and shape it using warp tool (edit->adjustments->warp)




When you have finished apply these settings to this layer:





If you want to write something ,put its blend mode to overlay

You have the final result-cool looking vista aero styled wallpaper!