Start by creating a new file (File>New), having 1024640 px and 100 dpi. After that choose the Paint Bucket Tool (G) and paint the file with this shown color's code: #2AC3AF
Apply the next layer's parameters: Blending Options>Inner Glow
Blending Options>Gradient Overlay
Gradient's parameters:
Next we have to download from Internet a set of ready to use brushes for Adobe Photoshop: Coffee_Stains and then create a new layer (Create new layer) for using the set's brushes:
on your wish
Select the next layer's parameters: Fill 70%
Blending Mode-Exclusion
We'll use the same brushes' set for the next layer, but for the beginning create a new layer and select a darker nuance of the color.
The layer's parameters: Fill 80%
Take the Ellipse Tool (U) now and try to represent a circle, colored with #3777A7
Using the last instrument, we may represent another small circle inside the previous one:
The layer's parameters: Blending Options>Gradient Overlay
Gradient's parameters:
Make a copy of the earlier made blue circle and choose the Free Transform selection to make the copy smaller and to place it the way it is demonstrated next picture:
Make a copy of the earlier made circle with the Gradient Overlay effect and then select the Free Transform option to make the copy smaller and to place it the same way presented below:
Make one more copy of the last layer and choose again the Free Transform application to make the copy smaller and to change the layer's parameter:
The layer's parameters: Blending Options>Gradient Overlay
Make a copy of the small blue circle, represented earlier and use the Free Transform option to make the copy smaller and to place it the way it is shown below:
Next we have to select the Ellipse Tool (U) and picture a small circle on the central part of the previous blue small circle.
The layer's parameters: Blending Options>Gradient Overlay
Gradient's parameters:
For our convenience we'll combine in a group all the layers, composing those several circles (press the Ctrl button and mark out simultaneously the necessary layers, keeping pressed the left mouse's button we have to take the marked layers down on Create a new group option). Make three copies of the group and select the Free Transform option to change the group's copies' sizes
Select again the already well-known Ellipse Tool (U) and make a circle, colored with #3777A7
More Tutorials: 
