Blending Options-Bevel and Emboss
Blending Options-Gradient Overlay
Gradient's parameters.
Take the next instrument
and build a line colored in 464646, like it is shown next picture.
Then merge down all the layers, composing this
in a group.
Copy the new made group and apply Free Transform selection to place everything out like in the next picture.
Using the next instrument
, picture another circle that must have the sizes demonstrated below.
Blending Options-Bevel and Emboss
Blending Options-Gradient Overlay
Gradient's parameters.
Apply again the next tool
to build another line, colored in the same color with the previous one – 464646, exactly like in the picture below.
Merge down now all the layers, composing the next figures
in a group.
Copy the new made group and apply Free Transform selection to turn it around and place it the same way it is shown next step.
And the final result!







More Photoshop: