Blending Options-Bevel and Emboss
Blending Options-Gradient Overlay
Gradient's parameters.
Take the next instrument
and build a line colored in 464646, like it is shown next picture.
Then merge down all the layers, composing this
in a group.
Copy the new made group and apply Free Transform selection to place everything out like in the next picture.
Using the next instrument
, picture another circle that must have the sizes demonstrated below.
Blending Options-Bevel and Emboss
Blending Options-Gradient Overlay
Gradient's parameters.
Apply again the next tool
to build another line, colored in the same color with the previous one – 464646, exactly like in the picture below.
Merge down now all the layers, composing the next figures
in a group.
Copy the new made group and apply Free Transform selection to turn it around and place it the same way it is shown next step.
And the final result!

