Note: This tutorial use layer styles extensively, so if you don't know how to apply layer styles, here's how: When applying a layer style to a layer, you need to select that layer as the working layer, then simply on the menu bar, select Layer -> Layer Style -> (layer style name)
Start a new document any size you want.
Fill the background with a dark grey color.
Select the shape "Ellipse Tool".
Then while holding down the Shift key, draw a round shape.
Then apply Layer->Layer Style->Gradient Overlay
Now, still using the ellipse shape tool, Hold down Shift and create another round shape, this time slightly smaller than and above the previous shape.
Then apply the following layer styles to this shape.
Once again, create another round shape smaller than the previous, and position it in the center of the previous.
Then apply these layer styles:
From the shape's tool, select the custom shapes tool:
From that custom shapes, click the shapes drop down:
And select the Circle Thin Frame shape from the drop down. This shape should be in your list, it comes with photoshop.
Then draw this shape onto the image, big enough to cover the edges of the previous shape. Set it's color to #2a2a2a
Now add this layer style to this shape.
Once again, use the shape tool "Ellipse Tool" to create a smaller circle in the middle of the speaker.
Then add the following layer styles.
Now to create the screws/bolts, use the shape tool (yes, again, but last time, i promise). create a tiny circle and position like I have on the screenshot.
Now apply the follow layer styles to this tiny shape.
There we have 1 screw/bolt. Now just duplicate this shape (Right click on the layer on the layers palette, and select Duplicate Layer), and position it around the speakers like I have.
That's it. if your unsure on some of the steps, you can download my .psd file here and have a closer look.

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