Start by creating a rounded rectangle using rounded rectangle shape tool.
Press Ctrl+T. Right click the layer and select warp. Adjust nodes to get the shape as shown.
Press Ctrl+T. Right click the layer and select perspective. Adjust nodes to get the shape as shown. Rasterize the layer.
Ctrl+Click the layer thumbnail to get the selection.
Form select menu apply modify>>contract. Contract the selection by 5 pixels.
Press Delete to remove the selection.
Create a rectangular selection using rectangular marquee tool.
Press delete to remove the selection.
Press Ctrl+T. Right click the layer and select warp. Adjust nodes to get the shape as shown.
Create a couple of ellipses using elliptical shape tool.
Create a slit using rounded rectangle shape tool.
Press Ctrl+T. Right click the layer and select warp. From top bar select arc from the preset warp shapes. Apply settings as shown.
Place the layer as shown in the image below.
Create a path using pen tool.
Select a 5 pixels hard brush. Create a new layer. Apply stroke path with brush from the path window.
Similarly create the right side of the pipe.
Create a circle using elliptical shape tool.
Select the initial shape. Double click the layer to open layer style window. Apply layer style with the settings shown.
Copy paste the layer style on the ear pads.
Double click the layer to open layer style window. Apply layer style with the settings shown.
Apply stroke to the circle and fill with gray color.
Duplicate the layer and scale down. Fill with light gray color.
Merge all layers. Rotate and place interestingly above the company name.













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