Step 1. Open up a new document in Photoshop and make it around 400px x 400px and create a new layout.
Step 2. Now click on the Ellipse Tool (Click U) in the toolbar and make shore its set to fill pixel up the top and then make a circle in the middle of your document like I have done below.
Step 3. Then select the Rectangular Marquee Tool (Click M) and cut the circle exactly in half.
Step 4. Now once you have don't that click on the Elliptical Marquee Tool and start to cut peace's out of the half circle like I have done below.
Step 5. Once you have gotten the exact shape of the logo you would like to use. Copy and paste this shape and go under the pull down menu Edit > Transform > Flip Horizontal and lay it right up against the other shape with exactly 1px like I have done.
Step 6. Then go into your layers pallet, select the top shape layer and then hit the keys Ctrl + E to merge the two shapes together. Now right click this layer and click Blending Options…
Step 7. We will start with adding a drop shadow and work our way threw the setting. So just enter the exact setting I have added in the image below.
Drop Shadow:
Inner Glow:
Gradient Overlay:
With the part in the overlay were it says click here just follow these seeing under it.
Then for the last area activate Stoke and do the following.
And now just click on the OK button and you're finished; now you should have a very nice and professional logo for your own company identity. Also below is a shot of what your logos texture should look like if its not the same please take a look back threw the tutorial and make shore you didn't miss anything.
More Tutorials: 
