Take a new file: File => New (Ctrl+N) => Name (Transparent) => Width (3 Inches) => Height (2 Inches) => Resolution (300 Pixel/Inches) => 32 bit => Backgrounds Contents (White) => Create.
Double Click on Background layer and rename with “BG” -> OK.
Select Move tool from toolbar => Ctrl+A (Select All) => Delete/Backspace.
Finally done it.