Start by opening a new file. Using rectangular shape tool create a square shape.
Duplicate the layer and press Ctrl+T to transform. Move rectangle some pixels to the right and then press ENTER. Now press Ctrl+J to duplicate the layer and then press Ctrl+Shift+T to transform again with previous settings.
Select all the square layers and press Ctrl+E to merge the layers.
Duplicate the merged layers as we did in previous steps.
Merge the square layers again by pressing Ctrl+E.
Press Ctrl+T to transform the squares and scale it down.
Select both the layers.
From the top bar of the photoshop select align vertical & horizontal centers.
Select squares layer. From filter menu select distort>>spherize.
Apply settings as shown.
Press Ctrl+F two times to apply the filter again with previous settings.
Press Ctrl+T to transform and scale it down.
Double click the layer to open layer style window and enable drop shadow and bevel&emboss. Apply settings as shown.
Duplicate the layer and move it down.
Press Ctrl+Shift+U to desaturate the layer.
Press Ctrl+T to transform. Press Ctrl key & move the bottom right transform node to the right corner.
From layer palette enable layer mask( third icon from the bottom of the layer palette )
Apply a linear gradient into layer mask.
Duplicate the layer to make the effect stronger.
Using line shape tool create a line.
Type your text with a nice font & color.





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