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Step 1

Make a new document 400x400px and fill the background with #1e1e1e. Make a new layer named 'base', and using the Elliptical Marquee Tool make a large circle in the middle of the document. We are now going to subtract some of that selection, to do this we hold down the Alt key while making the circle, so Click just above your current selection to the right, and drag your mouse down to the bottom left below the current selection while holding down the Alt key. You should have the selection something like this before letting go with your mouse. Fill the selection with #ffffff.



Step 2

Duplicate the base layer and go Edit > Transform > Flip Verticle, name the layer 'base 2'. Go Edit > Transform > Scale and flatten it a bit. Move the two layers to the center of the document.



Step 3

Click on your layer 'base 2' in your layers menu and select your layer 'base' by holding down the Ctrl Key while clicking the 'base' layer's icon. Go Select > Modify > Expand, 5 pixels and hit delete on your keyboard. Now on the layer 'base', make some holes in the arc by making a selection with the Elliptical Marquee Tool and hitting delete on your keyboard.



Step 4

Apply an Outer Glow and Bevel and Emboss to both layers.



Step 5

Duplicate the 'base' layer, rename to 'base chrome' and apply Filter > Sketch > Chrome and have the settings as Details: 10, Smoothness: 10. Set the layer's blending mode to Soft Light. Do the same to the layer 'base 2'.



Step 6

Add some text, the font that I have used was BD Sirca, Regular, 18pt, Crisp, #151515. Apply a simple reflection (our tutorial Basic Reflection covers this) as a final touch and you are complete.



View my Layers Window