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Step 1:

Create a new document. size 256x256.

Go to menu View ~> Ruler (or press Ctrl+R)

Pick elliptical Marquee Tool

Hold Shift and drag to draw a circle selection :

Press Alt+Backspace to fill with any color.

Pick Move Tool , drag to the horizontal ruler, hold click and drag a guide line. Do the same thing with Vertical ruler and you will have :

Pick Elliptical Marquee Tool

Draw an other circle selection inside.

Create a new layer and Press Alt+Backspace to fill with any color.

Ctrl+D to deselect.

click on layer 1, Ctrl+click on layer 2 (in Photoshop CS2), or click link icon beside thumbnail image of layer 2 (in Photoshop CS and below)

Pick Move Tool , Look at option bar on the top of window.

click 2 these options to align center 2 circle.

OK. click on layer 1, Ctrl+click on thumbnail image beside layer 2 to make a selection.

Press Delete. Ctrl+D to deselect.

Step 2:

Keep working on layer 1.

Pick Rectangle Marquee Tool

Make a selection like image below :

Right click on the selection and choose Layer Via Cut in the menu.

Repeat this action to 3 others.

Overlook the layer palette:

Right click on one of 4 part and choose Blending Option.

Set the information :

Repeat to 3 others and set different colors like this :

Step 3:

Right click on Layer 2 (The circle inside) and choose Blending Option, set these :

And you will have something like this :

Ctrl+click on thumbnail image of layer 2 (the circle inside) to make a selection.

Go to menu Select ~> Modify ~> Contract... ~> 8px. OK

Create a new layer on the top, name it "Soft light"

The selection is still working.

Go to menu ~> Feather ~> Type 4px. OK

Set foreground color to C7FFFF

Press Alt+Backspace to fill color. Ctrl+D to deselect.

Pick Eraser Tool , look at the option bar on the top, set option :

Erase a half of "Soft light"

Right click on layer "Soft light", choose Duplicate Layer...

Go to menu Edit ~> Free transform...

Look at the option bar on the top, set option:

Change mode to Overlay, Opacity = 70%.

And here's my result:

Step 4:

Create a new layer (Ctrl+Shift+N)

Ctrl+click on the layer which include a part on the top left.

Go to menu Select ~> Modify ~> Contract... type 1px. OK

Pick Gradient tool

Look at the option bar on the top, set option :

Drag a straight line from A to B :

Press Ctrl+D to deselect.

Repeat this Step to 3 other parts.

Step 5:

Pick Custom sharp tool , look at the option bar on the top, choose triangle sharp :

Hold click and drag on the document to draw the sharp :

(Tip : hold Shift while dragging to have a nice triangle)

Right click on sharp layer, choose "Rasterize Layer".

Go to menu Edit ~> Free transform (or press Ctrl+T)

Rotate the sharp till you have a "Play button" sharp:

Press Enter to Apply.

Pick Eraser Tool and erase 3 angle to make a rounded triangle : (really not easy! ^.^)

Right click on sharp layer and choose Blending Option, set Option :

Result :

Ctrl+click on layer sharp (rounded triangle)

Go to menu Select ~> Modify ~> Contract...type 2px. click OK.

Create a new layer, pick Gradient Tool , and make a gradient like this (hope you know how...)

Final Step:

Create a new layer on the top.

Pick Elliptical Marquee Tool , make a selection like this

Pick Gradient Tool , set option :

Hold click and drag to create a gradient like this :

Create a new layer at the bottom. Make a circle selection. Fill it with BLACK.

Go to menu Filter ~> Blur ~> Gaussian Blur ~> type 4 - 6 px. OK

Set Opacity as you like.

You've already finished this tutorial. Hope you learnt something useful. Nice day!