Create a new file having 400×400 px and 72 dpi.
Using the next tool

, try to draw a wing’s silhouette.

Fill 0% on the layers:
Blending Options-Gradient Overlay

Gradient’s parameters:

Blending Options-Stroke

Make a copy of the new made layer and then apply the Free Transform option to turn it around on 180 degrees. Select after that another tool shown here

and make the shown changes below in the picture. Place everything the same way it is demonstrated below.

Select the previous instrument

to draw a silhouette of a hand now.

Blending Options-Gradient Overlay

Gradient’s parameters:

Blending Options-Stroke

Take another tool

and represent an ellipse:

Blending Options-Inner Shadow

Blending Options-Inner Glow

Blending Options-Bevel and Emboss

Blending Options-Gradient Overlay

Gradient’s parameters:

Blending Options-Stroke

Selecting the same instrument, try to represent the lowest layer of the eye to be. Paint it in white color.

Blending Options-Inner Shadow

Take the next instrument

and represent the eye’s pupil.

When taking the following tool

, it’s possible to draw a flare inside the eye.

Blending Options-Gradient Overlay

Gradient’ s parameters:

We should merge down all the layers composing the eye in a group now.
Make a copy of this group and apply Free Transform selection to increase it a little.
Place the eye’s pupil and the flare in the central part like it is demonstrated in the picture from below:

Select the next tool

to draw the silhouette of the other hand.

Blending Options-Drop Shadow

Blending Options-Gradient Overlay

Gradient’s parameters:

Select the used before instrument

and draw a circle.

Blending Options-Inner Shadow

Blending Options-Bevel and Emboss

Blending Options-Gradient Overlay

Gradient’s parameters:

Blending Options-Stroke

Make a copy of the new made layer and make use of the Free Transform option to increase it a little and place it the way you may see below.

Using the last instrument, it’s possible to draw one more circle.

Blending Options-Gradient Overlay

Gradient’s parameters:

Blending Options-Stroke

Make a copy of the new represented layer and make use again of the Free Transform option to minimize it a little and place it the way you may see below:

Select the next instrument

and create an ellipse colored in this shown color – FFFFD1.

Blending Options-Stroke

Make two copies of this new made layer and apply again Free Transform option to make the changes in the ellipses’ sizes. Place everything the same way it is demonstrated here:

For your convenience, now we should merge down all the layers containing those three recently made ellipses in a group.
Make a copy of this group and use Free Transform option to minimize it a little and place it the same way it is shown here.

The final result is this one!