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In this tutorial you are going to learn how to create a transparent cube. This is what we will be creating :


Step 1.
Start of by creating a new document. I made it 200x200 and filled it with a gray color. Make a new layer and pick up the Poligonal Marquee tool. Create a selection like below and fill it with a blue color:


Step 2.
In this step we are going to create the inside of the cube. So create a new layer behind the second layer like this : 


To create the interior of the cube we are going to make 3 parts using the poligonal marquee tool. 
For the first selection fill it with the same blue color and using the burn tool burn the bottom
area :


In this image I hidden the Top layer for a better view:

Now repeat the step for each wall :
1

2

Now i have revealed the the top layer and reduced its opacity to 40%