1. First of all open a New document with the Width = 300 pixels and Height = 300pixels and resolution 96.
2. With the help of Rectangular Marquee Tool Create a circle as Shown below.
3. Select Layer1.
4. Now fill color code # FBE9C5 press ctrl+D and Deselect.
5. Now to make a copy of the Layer press Ctrl+J, then click on the copy of Layer1 while pressing Ctrl to make selection. Fill the color #E4B79D.
6. For Transform Selection Press Ctrl+T, Then press Shift+Alt and drag the corners of the Transform section Downward, now press Enter to remove the transform section.
7. Now to make a copy press Ctrl+J click on the copied Layer2 while pressing Ctrl.As shown below.
8. Now press Ctrl+T, then with Shift + Alt drag the layer with the help of Mouse, then press Enter.
9. Now again press Ctrl+J , click on the Layer3 while pressing Ctrl. Here fill the color#D8AA90 in the Layer.
10. Press Ctrl+T, now Press Shift+ Alt, and with the help of mouse Drag the selection press Enter.
11. Here press Ctrl+J, then click on the Layer4 while pressing Ctrl, now fill the Layer with the color #F4DBA9.
#[F4DBA9]
12. Press Ctrl+T, then with the Alt + Shift drag the corner of the selection and make it small. Now press Enter.
13. Press Ctrl+J, and then click on the Layer5 while pressing Ctrl, and now fill the Layer with the color# E1BD73.
14. Press Ctrl+T, and then press Alt+Shift and drag the corners of the selection and make it small. Press Enter.
15. Here select the background.
16. Fill the background with the color.
17. Select Layer1, and then Double click on the Layer1. Select Bevel and Emboss.
18. In the Bevel and Emboss select Structure and Shading according to the Image below, and click ok.
19. Here select Layer copy1, and then Double click and select Bevel and Emboss.
20. In the Bevel and Emboss select Structure and Shading according to the Image below, and click ok.
21. Now select Inner Shadow, adjust Structure and Quality according to the Image below, now click ok.
22. Now here our Image will look like this, as shown below.
23. Now select Layer2, double click.
24. Select Bevel and Emboss, in the Bevel and Emboss select Structure and Shading according to the Image below, click ok.
25. Select Layer3, Double click then select Bevel and Emboss.
26. In the Bevel and Emboss select Structure and Shading according to the Image below, and click ok.
27. Now select Layer4 , double click and Select Bevel and Emboss.
28. In the Bevel and Emboss select Structure and Shading according to the Image below, and click ok.
29. Now Here select Layer5 and then double click on the Layer5. Select Blending Option, and then adjust General Blending and Advanced Blending according to the Image below.
30. Now select Bevel and Emboss,in the Bevel and Emboss select Structure and Shading according to the Image below, and click ok.
More Tutorials: 
