1- Create a new image and fill the background, Alt + Backspace w/ a light colour.
2- Next go to Filter - Stylize - Extrude, and enter settings like below. You
can try diferent settings too..
.
3- Now go to Filter - Distort - Polar Coordinates. Make sure you click rectangular
to polar:
5- Now apply some lighting effects (Render > Lighting effect), or anything
you feel will enhance your image:
That's it:
