With this tutorial you have a chance to learn a method to draw stone image so let's start without lose any moment.
New File: Open a new document with required size.
Pen Tool: Choose "E7E7E7" color and Pen tool (P key) to make two shapes by pointing the pen tool as given below.
Stroke: Give them border, go to Layer Menu > Layer Style > Stroke use settings.
Noise: Now add Noise, go to Filter Menu > Noise > Add Noise make same settings.
Inner Shadow: Go to Layer Menu > Layer Style > Apply Inner Shadow as here.
Bevel and Emboss: Go to Layer Menu > Layer Style > Bevel and Emboss.
Satin: Go to Layer menu > Layer Style > Stain.
Your final result will look like this.