PhotoShop

Step 1: New File

Open Photoshop and set up a new document (Command/Command/Ctrl + N). Use the following settings;
Resolution: 72dpi, Color Mode RGB color, Dimensions: 600×400 px.

Step 2: Creating the background

Appy the following settings with the gradient tool (G)

Use Gradient Tool (G) to create a background like in the image below

Step 3: Start creating the headset

Make a new layer (Command/Ctrl + Shift + N) then make a new selection using one of the selection tools, personally I prefer to use the Pen Tool (P) because you can make better selections with it, and fill the selection created with a gray color. I used #a8a5a0.

Use Burn Tool (O) and Dodge Tool (O) using Midtones in the indicated places.

You should obtain something like this

Step 4: Adding Strokes

Into a new layer (Command/Ctrl + Shift + N) use pen tool to make a path like I did

Right click on the created path and choose the stroke path option (Brush size must be around 2px)

Click ok and you must have something like in the image below

Step 5: Making the black stroke

Duplicate the layer with the white stroke (Command/Ctrl + J) and move it 1px to the right

Use Eraser Tool (E) to make it look better

Step 6: Adding Shadows and Highlights

Select the Metal Part layer and add some Shadows and Highlights using Burn and Dodge Tool (O)

Step 7: Metal texture

Into a new layer, use Rectangle Tool and a gray color (#808080) and draw a rectangle like I did

Go to Filter > Noise > Add noise and make next settings

Then go to Filter > Blur > Motion Blur

Step 8: Fixing the metal textured

Decrease the opacity of the layer created above to about 15% and use Warp Transform to fix it over the metal part layer

Using Eraser Tool (E) erase the excess of the texture and you should have something like that

Use the same technique like at the step 4and5 to add the white and the black stroke

With the Pen Tool (P) make a selection at the top of our Metal Part layer and make it a little darker using Burn Tool (O)

Step 9: Creating the top part

Into a new layer (Command/Ctrl + Shift + N) make a path using Pen Tool (P) like in the image below.

Fill the path created above using a light grey color (#c3c3c1)

Go to Filter > Noise > Add noise and make next settings

Into a new layer (Command/Ctrl + Shift + N) Use Pen Tool (P) to make a path like in the image below

Add 2 strokes (white and black) and then erase using Eraser Tool (E) for a better effec

Duplicate the layer created above (Command/Ctrl + J) and place it in the right part of our Top Part layer

Step 11

Make next selection using one of the Selection Tools, I personally used Pen Tool (P)

With Burn Tool (O) add some shadows in the top part of the selection

Step 12: More Light

Again, make a selection using Pen Tool (P)

This time, use Dodge Tool (O) on Highlights, and add some light in the selection like I did.

Step 13

Make a new layer, and use Pen Tool to make a selection like in the image below

Fill the selection with a grey color, I used #b3b0ab

Go to Filter > Noise > Add Noise and make next settings

Step 14

Pick up Pen Tool (P), make a path like I did, right click on the path an selection “make selection” option. Make those settings for the selection

With Dodge Tool (O) on Highlights, add intensive lights in the selection.

Step 15

Make a selection for creating the bottom part

Add some shadow in the indicated place using Burn Tool (O)

Step 16

Into a new layer (Command/Ctrl + Shift + N) make next selection using a Feather Radius: 0.3 px

Fill the selection with a grey color, I used #97928e then add some lights and shadows over the layer.

Continue adding lights and shadows.

Step 17

Again, make a new selection using Pen Tool

Fill the selection with a grey color, I used #b0ada8

Like at the previous steps, use Dodge Tool (O) and add some light on it

Then some shadows using Burn Tool (O)

Step 18

Make a new selection like I did in the image below

Fill it with a light grey, I used #ececec

Use Dodge and Burn Tool in the indicated places

Step 19:Adding strokes

Add a 2px white stroke like I did

Step 20

Draw a selection like I did in the image below. Don’t forget, use Feather Radius: 0.3 px

Into a new layer, fill the selection with a dark gray color and add some shadows and lights on it

Add a 1px black stroke over the layer created above

Step 21

Make a new selection using one of the selection tools (Feather Radius: 4-5)

Fill the selection created above using a grey color, I used #cecfca

Go to Filter > Noise > Add Noise and make the settings below

Step 22:Adding Shadows and Highlights

Again, make a selection like in the image below

Use Dodge and Burn Tool (O) to add shadows and highlights in the indicated spots.

Step 23: More shadows

Inverse the selections and add more shadows using Burn Tool (O).

Step 24

In the middle of the layer, make next selection

Use Burn Tool or Brightness/Contrast to make it a little darker.

In the right part of it, make another selection

And use Burn Tool (O) to obtain de 3d look effect

Step 25: More Light and Shadow

At the top of the “hole” add some lights and shadows using Burn and Dodge tool like I did in the next image

Go to Filter > Noise > Add noise and make the settings below

Step 26: The left one

Make a new layer (Command/Ctrl + Shift + N) then use a selection tool to make a selection like in the image below

Fill the selection created with #c6c2bf

Step 27: Highlights and Shadows

Make a selection using Pen Tool (P)

Pick Burn Tool (O) on Midtones and add some shadow there

Then use Dodge Tool (O) and add some light like I did below

Step 28

Select another part of the layer like I did

Use Burn Tool (on Midtones) and add some shadows in the selection

Inverse the selection (Command/Ctrl + I) and use Dodge Tool (O) to add some light

Step 29: Another metal part

Make a selection using Pen Tool like in the next image

Fill the selection with a grey color

Now you have 2 options: Use Gradient tool to create the metal effect or Use Burn and Dodge tool, I used the second.

Step 30

Create another selection and fill it with a grey color

Add some shadows and lights using burn and dodge tool

Add a 1px black stroke like I did

Step 31

Erase the stroke using Eraser Tool (E) to make it look more realistic

Duplicate the layer with the stroke (Command/Ctrl + J), make it white then move it 1 px up.

Step 32: Shadow

Into a new layer, above the Background layer make next selection using Elliptical Marquee Tool.

Fill the selection with black color

Step 33

Go to Filter > Blur > Gaussian Blur

Then to Filter > Blur > Motion Blur and make the settings below

Decrease the opacity or erase using Eraser Tool (E) to make it look more realistic