Start by creating this circle #5F65C7 colored with ellipse tool :
Duplicate the layer. Send it to back and change the color to slightly darker. I have used #3D4A7B color for it. Move this layer 3-4 pixel left side and apply drop shadow as shown :
Draw a circle of any color of your choice :
Apply gradient overlay as shown :
Now, with pen tool, draw this white color shape :
Draw this #B2B69C colored shape too :
Draw similar shapes as shown above :
Draw more white colored shapes :
Use autoshapes to draw these shapes :
Type '100' with times new roman font having 60 point size or suitable size which fits under the inner circle :
Apply outer glow as shown :
Add more text as shown. Our poker chip is ready :)
Group and merge all the poker chip layers and arrange them the way you like :
More Tutorials: 
