Here we are going to make Headphone in Photoshop. Not a very difficult way to make it. Some tools involved making this tutorial.
1. Create a new document of any size. Now pick Pencil Tool 
with 3 px size (hard) and bring black color in Foreground in color palette. Now pick Pen tool 
and draw a Half Circle. After drawing it, right click on it and select Stroke Path and select Pencil from list box. Don’t select Simulate Pressure. Hit ok. Then right click again and select Delete path. You will get this shape:
2. Now create new layer and draw a shape as shown below, by using Pen Tool 
, fill it with any color:
3. Run the command Layer >> Layer Style >> Gradient Overlay. Give the following settings:
This result will come (from Layer panel Right click on this layer and select Copy Layer Style):
4. Now pick Ellipse Tool 
and draw small circle at the bottom of the shape, like show below:
5. Run the command Layer >> Layer Style >> Gradient overlay and give the following settings:
This circle will look like:
6. Now create new layer and by using Pen Tool 
, draw the following shape and right click on it and select Paste Layer Style.
7. Pick Rounded Rectangle tool 
and draw the following shape and go to Circle layer and right click over it and select Copy Layer Style and then come back to this layer and right click and select Paste Layer Style:
08. Again pick Rounded Rectangle Tool 
with 100 px radius and draw the small rectangle as shown below:
Move it along with previous rounded rectangle and Run the command Layer >> Layer Style >> Gradient Overlay. Give the following settings:
Create another rounded rectangle, but thin this time. Copy the gradient which you just pasted to Rounded Rectangle shape:
10. Move this shape over the previous rectangle as shown below:
11. Now create another Rounded Rectangle greater in Height:
Run the command Layer >> Layer Style >> Gradient Overlay and Satin, give the following settings: (Gradient from Black to Gray)
Here is the result:
12. Select all layers but leave Background layer, press Ctrl+E to merge all layers and then press Ctrl+J to duplicate it.
13. Press Ctrl+T (transform) and the right click on it and select Flip Horizontal and adjust it to have the following look:
So Here is the final Headphone in Photoshop:
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excellent tutorial. thanks for sharing