http://www.learnit2.com/tutorial%20013/013-01.jpg
Make this two objects with the Rounded Rectangle Tool.
http://www.learnit2.com/tutorial%20013/013-02.jpg
Click on 'Add to shape area'. After that click on Expand.
http://www.learnit2.com/tutorial%20013/013-03.jpg
Fill it with Gradient and set Stroke on '11 pt'.
http://www.learnit2.com/tutorial%20013/013-04.jpg
Copy the object and paste it. Make something like in the picture with the Pen Tool on the pasted object,
http://www.learnit2.com/tutorial%20013/013-05.jpg
Select both objects and click on Divide. Select the bottom part with the Direct Selection Tool and delete it.
http://www.learnit2.com/tutorial%20013/013-06.jpg
Go to Object > Path > Offset Path. Delete the outside part.
http://www.learnit2.com/tutorial%20013/013-07.jpg
Place it on the original object and give it a black/white gradient. Set it on Screen.
LearnIt2 | Folder Icon Adobe Illustrator Tutorial
Sorry, can someone move this to 'Tutorial Submission'. Thanks.