Step one:

Start with a large black canvas. Make a new layer set titled Spider MP3 Player.

Choose the rounded rectangle tool and set radius setting to 8px.

In a new layer draw a #262626 polygon. (width: 148 x height: 255)

Add the following layer styles: Inner Glow, Satin, Stroke.



Step two:

In a new layer draw a #000000 circle. (width: 66 x height: 66)

Add the following layer styles: Stroke.