Take the logo you wanna use. Here I'm using pxleyes.com logo.
step 2 of 7
Give a good gradient background. After that I give a white stroke to the logo. Then right click on the layer effect icon in layer window and click on the "Create Layer" option.
step 3 of 7
Now deactive the stroke layer. And make some copy of the logo layer by clicking alt+down and alt+left key.
step 4 of 7
By the same way i've given a 3d look to the stroke layer. But this time atfirst I copied the layer and give a blue shade to it. And for coping I've used alt+upkey and alt+left key. Then marge all the copied layer
step 5 of 7
Give some shadow and some highlight to give some better look.
step 6 of 7
Give some drop shadow.
step 7 of 7
Give a reflection: Copy the whole 3d Icon's layer (except the background layer) and transformed into Flip Vertical. And add a layer mask. Use gradient( white+black) and click and drag to the desire area. That's all.