Create a simple speakerbox

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-Open up a new file of 512x512px

- Select the 'Rectangular Marquee' tool and draw out a rectangle with a Fixed Size of
300px wide by 400px high and fill it with #e3e0e0

- Duplicate the layer and select the 'Gradient Tool' with a 'White to Transparant' gradient.
- Draw out aline from the bottom of the selection to the center of the rectangle.
Do the same from the top of the selection but this time just draw a line to about a third of the selection.

- With the marquee tool selected, right-click in the selection and click 'Layer via Copy'

- Next go to 'Layer' > 'Layer Style' and add an outside stroke of 2px with #b5b3b3 as the color

- Create a new layer and name it 'bottom circle'

- Select the 'Elliptical Marquee' tool and draw out a circle with a fixed size of 200px by 200px

- Possition it as shown in the screenshot below:



Fill it with black

- Go to 'Layer' > 'Layer Style' and change the following settings:



- Also add an outside stroke of 3px with #c0bebf as the color for the stroke

By now, your speaker should look something like this:



- create a new layer and name it 'top circle'

- Select the 'Elliptical Marquee' tool again and draw out a circle with a fixed size of 100px by 100px

- Go to 'Layer' > 'Layer Style' and apply the same settings as you did for the 'bottom circle' layer. But change the Inner Glow settings as shown below:



- Create a new layer and name it 'bottom inner circle'

- Select the 'Elliptical Marquee' tool again and draw out a circle with a fixed size of 50px by 50px and center it in the 'bottom circle' layer
Fill it with #e6e6e6

Go to 'Layer' > 'Layer Style' and change the following settings:





Also add an outside stroke of 1px with #616061 as the color

Your speaker should look like this by now:



- Duplicate the layer by right-clicking on it and drag it to the center of the 'top circle' layer

- With this layer selected go to 'Edit' > 'Transform' ad select 'Scale'.
Scale it down to 50% of the original size

- Delete your background and background copy layer and merge the remaining layers

- Go to 'Edit' > 'Transform' > 'Warp' and select a 'Bulge' of 25%

You're done and should have this as the final result: