Open a new file with 353x365 px and 72 dpi. Take the next tool now 
and represent the lowest background of the future picture.
Blending Options-Gradient Overlay
Gradient's parameters:
Apply the following instrument 
to draw the base for the next audio loud speakers (first you need to create one base, then keeping pressed the Shift button, draw the second one). Both of them must be colored in C3C3C5.
Give volume to our drawn elements on a new layer. Firstly choose a brush of black color, medium size, with blurred edges and the Opacity of 60% to dark out the figures along their contours. Then keep pressed the Alt button to click between the layers
and the darken layer will become a mask.
Create now the last part of the speakers' membrane (we made the same way their basis. The color must be A6A6A6).
Represent on a new layer of 2x2 px,of black color the next figure:
and
save it.
Set the next adjustments for the membrane:
Blending Options-Inner Glow
Blending Options-Pattern Overlay.
Choose beforehand the prepared cliché.
We'll get the next:
Continue creating the membranes with the indicated tool . Create the inside base of the membrane, colored in 162F56 with the parameters from the next step.
Blending Options-Outer Glow
Blending Options-Inner Glow
Give some volume to the membrane of the lowest speaker. Apply then the shown instrument 
to draw a flare with the parameters from next image.
Fill 0% on the layers.
Blending Options-Gradient Overlay
Gradient's parameters:
Create now in several stages the center of the lowest loud speaker. Apply this instrument to mark the center in black color with the next sizes.
Blending Options-Stroke
Gradient's parameters:
Take the shown tool to accentuate the volume of the lowest speaker's central part. The color must be this one: 0E1940.
Blending Options-Inner Glow
Blending Options-Stroke
Gradient's parameters:
Take the shown tool to insert a kind of flare on the central part of the lowest speaker.
Fill 0% on the layers.
Blending Options-Gradient Overlay
Gradient's parameters:
Represent next step the membrane of the bigger loud speaker. Use the previous tool to draw the lowest membrane's layer.
Blending Options-Gradient Overlay
Gradient's parameters:
Blending Options-Stroke
More Tutorials: 
