Start by creating an ellipse using elliptical shape tool.
Double click the layer to open layer style window. Apply layer style with the settings shown.
Press Alt key and keep hitting the right arrow key to create 3D extrusion.
Select and merge all the duplicate layers. Double click the layer to open layer style window. Apply layer style with the settings shown.
Duplicate the original layer. Scale down and place as shown..
Create a rounded rectangle using rounded rectangle shape tool.
Double click the layer to open layer style window. Apply layer style with the settings shown.
Create a rectangular selection using rectangular marquee tool. Create a new layer and apply a black to white gradient in linear mode.
Change the layer mode to overlay.
Duplicate the layer. Squeeze vertically and place as shown.
Select and merge all the tyre layers. Duplicate, scale and place as shown.
Create an ellipse using elliptical shape tool.
Double click the layer to open layer style window. Apply layer style with the settings shown.
Duplicate, rotate and squeeze this ellipse to create a seat.
Create a rectangle using rectangular shape tool. Enable add to shape area form the top bar. Create another rectangle using rectangular shape tool. This will exhaust pipe.
Double click the layer to open layer style window. Apply layer style with the settings shown.
Select and merge all the layers. Double click the layer to open layer style window. Apply layer style with the settings shown.













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