Open a new file that would have 400x400 px and 72 dpi. Then select the next instrument 
to represent the background for the next image to be.
Blending Options-Gradient Overlay
Gradient's parameters:
Select after that the shown tool 
and represent the lowest layer for the audio system to be.
Blending Options-Inner Glow
Blending Options-Gradient Overlay
Gradient's parameters:
Make use of the next tool 
and represent the basis for the loudspeaker to be.
Blending Options-Outer Glow
Blending Options-Gradient Overlay
Gradient's parameters:
Using the same instrument, draw an element of the loudspeaker, like that one shown next step:
Blending Options-Drop Shadow
Blending Options-Bevel and Emboss
Blending Options-Gradient Overlay
Gradient's parameters:
Blending Options-Stroke
Select the shown instrument here and try to represent an opening of black color like in the picture below:
Blending Options-Drop Shadow
Copy this new made layer and place it the way it is shown next step:
More Tutorials: 
