Open a new window with:
Width:200pixels Height:150pixels
Resolution: 72 pixels/inch
Mode: RGB color Contents:White
Type ADES (or anything you want). Then make a copy of this layer. Right click on the layer and chose Duplicate Layer.

Click on the ades copy layer and go to Edit > Free Transform (Ctrl+T). Next go to Edit > Transform > Rotate 180 (Right Click+Rotate 180). And again go to Edit > Transform > Flip Horizontal (Right Click+Flip Horizontal).
Click on the Move Tool () and chose Apply from pop up window.You should have something like this.