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That would be a mix of brushes and blending modes if I was to make that I would use make a brush like this.

[ATTACH]8788[/ATTACH]

select all then go to edit> define brush preset and that will now be your last brush in your brush shapes tool bar.

create new document background colour black

create a new layer and select your new equalizer brush

size the brush and paint where you want the rectangles in any colour other than black/white preferably grey

create a new layer and set the blending mode to colour maybe as a base draw a gradient over with the colours you want

and then download a set of light / spotlight brushes and apply a light stroke to each equalizer panel on a new layer

copy last 3 layers and paste it and then flip it vertically and make sure they join at the middle then merge the top 6 layers if you wish

copy the merged layer and paste it flip it vertically for the reflection add a layer mask and paint out the excess stuff you dont want in the reflection and then add a slight gaussian blur to the reflection layer