Create a new file with 1024x768 px and 72 dpi. The next tool
has the task to create the lowest layer of the background.
Blending Options-Bevel and Emboss
Blending Options-Gradient Overlay
Gradient's parameters:
Create now a new layer.
Mark out the earlier create one and make a right button click on the Merge Layers option.
Using the Free Transform option, turn around the layer on 90 degrees and make it look bigger uniformly, like it is shown in the next picture.
Use the next instrument
to represent a horizontal line.
Blending Options-Gradient Overlay
Gradient's parameters:
Take the next instrument
and represent a big circle.
Click then on the Alt button and continue using the last instrument to cut out a small part from the right side of the circle. Select the next tool now
to insert on the big circle, on its top and on the bottom a kind of height. The next instrument
will transform the circle into an apple.
Blending Options-Inner Shadow
Blending Options-Inner Glow
Blending Options-Bevel and Emboss
Blending Options-Gradient Overlay
Gradient's parameters:
Blending Options-Stroke
Take this tool
to represent a flare on the top of the apple.
Fill 0% on the layers.
Blending Options-Gradient Overlay
More Tutorials: 
