Start by creating this shape with pen tool :
Use rounded rectangle tool (
). Set the radius to 5 px and draw the shape :
Above this shape, draw the another shape with pen tool :
Apply gradient overlay as shown :
Use rectangle tool (
) to draw the shape. Send it to back by pressing alt+ctrl+shift+{.
Draw another shape with rounded rectangle tool having 5 px radius :
Create a new layer. Draw 1 pixel wide line with pencil tool of gray color :
Create another shape with pen tool :
Apply gradient overlay as shown :
Create a new layer. Set the brush size to around 3 pixel. Use the soft edge brush and draw the line as shown :
Reduce the opacity to 50%
Finally, draw these two shapes. Fill them with similar gradient as we filled our 3rd layer/shape. Your hammer is ready to stroke :)
More Tutorials: 
