Step 7

Select the Ellipse Tool and draw a third circle with this color #bbbfc5.

Create 3rd Circle

Go to Blending Options and applying some effects on third circle.

Drop Shadow

Drop Shadow

Pattern Overlay

Pattern Overlay

Now we get a new style circle in preview.

Get New Style Circle

Step 8

Again select Ellipse Tool and draw a small circle with this color #717275 named it small circle.

Create Small Circle

Go to Layer > Layer Style and applying some effects.

Drop Shadow

Drop Shadow
Drop Shadow Result

Step 9

Draw a little circle with Ellipse Tool, applying white color #ffffff.

Create Small Circle

Now go to Filter > Blur > Gaussian blur and set radius 5.1%.

Guassian Blur

We get a nice glass effect.

Get Glass Effect

Step 10

Now select Ellipse tool and draw a shape with white color #ffffff as like shown in preview.

Create a Shape

Applying Gaussian Blur filter on this shape.

Guassian Blur

When we applying Gaussian blur we get result as like in preview.

Get Result

Duplicate the shape layer and set it right side as like in preview.

Duplicate Shape Result

Step 11

Select the both small circle layers, press (Ctrl+E) to merge them then duplicate it merge layer and go to Edit > Transform and minimize the size of duplicate layer and adjust it as like in preview.

Small Dot Circle

Now duplicate the small dot layer seven more times and adjust them as like shown in picture.

Duplicate Small Dot

Step 12

Now in this final step select all the circle layers and press (Ctrl+E) to merge them named it layer speaker, duplicate the speaker layer, minimize the size of duplicate layer with help of Transform tool (Ctrl+T) and adjust it top of the big circle as like in final preview.

Final Preview

Final Preview

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