1. Create an Egg-shaped orb and fill it with black;
2. Select the Move-Tool and press ALT+[arrow-left] until you have something like this;
3. Cut 2 retangles of of your shape;
Use my Smooth-tutorial, to remove the sharp edges
4. Duplicate the layer, press CTRL+i, so that you have 2 layers;
Now create a shape like this;
5. Use that Smoothning-tutorial again;
6. Cut that off the BLACK layer and make it look like this;
7. Give the white layer these layer-styles;


