3D Target

Start with a new document and fill it with light grey

On a new layer (call it: "Base"), make an oval selection and fill it with #C62105

Duplicate the "base" layer and fill the red oval with #E3C30A Now press "Ctrl + T" and scale it down, while holding shift(this way it stays the same image, but only smaller.) Place it in the middle of the first layer

Repeat this process until you've got enough circles.

Now duplicate the "base" layer and press your arrow down on your keyboard 1 time, while your move tool is active. Duplicate the new duplicate and again move it. Repeat this process 10 times (remember to duplicate the new duplicate, not the "base" layer again and again).

Now put the "base" layer on top of all the duplicates. click on the layer underneath the "base" layer and press "Ctrl + E" until all duplicates have become 1 layer. Then apply these settings:

Make a new layer on top of all the other layers. Generate the selection of the "base" layer by "Ctrl + clicking" on his thumbnail. With your newest layer active, apply a gradient like below. Use #C68005 as your foreground color

Lower the opacity of this layer to 71% and set it to linear dodge

And we're done, just make a reflection and add some other images to get my final outcome:

Click to enlarge