In case you don't have it on your table, take a look how does the mouse looks like.


According to fact, that most of material is transparent plastic which is reflecting environment the mouse is at. Simplify the work by putting the mouse on a white background. So it's gonna be almost all white.
Start with a new document and Rounded Rectangle Tool should provide base shape of a mouse. Set the Radius at 100 px. Radius should be greater then width of a mouse - so the top and bottom of a mouse is fully rounded. Color is light grey - #E5E5E5.


Add contour to our shape. Effect Outer Glow, set in light grey color #DBDBDB and size 3 px. Size is actually two pixels, because Spread is set to 47%.


To darken the contour as it goes down, add effect Drop Shadow. Set its Angle to 90°, Distance 1 px and Size to 1 px. Spread 100 % makes effect not to be blurred.


If satisfied, set the Opacity to 10 %.


"Transparent" sides of a mouse provides Inner Glow effect, Size 10 px, color white. It is not transparent, it is only white border. But it's fine for us.

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