Start by creating a new file of your choice. Fill the background with Linear gradient selecting #2E8FC0 as foreground and #2181BF as background. Use Ellipse tool to draw a white color circle as shown:
Select this layer by pressing control and clicking on its layer name in layer palette. Set the foreground color to #ECF1EF & background color to #C5C8C0. Click on gradient tool and fill the selection with these colors. Now, apply inner shadow as shown:
This will create the base of our lens.
Again create a smaller white color circle
Apply Gradient Overlay in it as shown:
Create a new layer by pressing shift+control+n together. Now select elliptical marquee tool to draw a smaller oval shape as shown:
Press "D" to change foreground and background color back to black and white. Press "x" to swap the colors. Now, select gradient tool and fill the selection with linear gradient.
Now, change the layer mode from normal to screen.
Select Rounded Rectangle tool
and draw a white colored shape behind the lens base:
First, rasterize this shape by right clicking on its layer name in layer palette and select rasterize and than control+click on its layer name in layer palette to select it. Set the foreground color to #529FFB and background to #3167E0. Fill the selection with linear gradient. Our glossy lens icon is ready.
