Start with a new image in RGB mode.
Go to VIEW and select show grid. Make
sure that "Snap to guides" are selected.

It will look like this.

Draw a square with the marquee tool
an fill it with black

Draw a new square inside the other
and press delete.

Select all (Ctrl+A) and go to Layer/
Transform/numeric and select angle 45.

You can now turn off the "show grid"

Now open up a marble background.
(This was taken from my freestuff section
in Backgrounds/Marble)
Copy it and paste it into your psd-image.

Select the background layer and use
the Magic Wand Tool to mark the
frame. Select inverse and select layer 1.
Now press delete and select inverse
again.

Now, apply the bevel and emboss layer style
with these settings