1. Open ps software, and "File-New" a white background file with appropriate size and create a new layer;

2. Use the Ellipse Marquee Tool (hold down the shift key) and Edit-Stroke to draw a perfect circle;

3. Draw a polygon with 32 sides with the polygon tool, select the anchor point of the inner circle with the direct selection tool, rotate ctrl+t 5 degrees, click "Path-Convert Path to Selection" and "Edit-Fill" black to make a gear logo；;

4. Select two layers and center them horizontally;

5. Draw a perfect circle with the Oval Box Selection Tool (hold down the shift key), fill it with black, select three layers, align them in the center, and then select the gear layer "Clear";

6. Double-click to bring up "Layer Style" and add "Bevel and Relief" and "Projection" effects;

7. Open a picture made of stainless steel, drag it in, load it into the gear selection area, select the stainless steel layer, and "deselect-clear";

8. Close the "background layer" and "gear layer", and "file-save as" png format file to finish.