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Create a circle using elliptical shape tool.
Press shift and create a vertical rectangle using rectangular shape tool.
Press Ctrl+U and Shift+Ctrl+T several times to create the design as shown.
Merge all layers. Double click the layer to open layer style window. Apply settings as shown.
Right click the layer and select create layers. This will split the gear and its stroke in two different layers.
Ctrl Click the gear layer to get its selection. Hide the gear layer. Select the stroke layer and press delete to remove the inner area.
Unhide the gear layer and fill with an orange color.
Create a rectangular selection using rectangular marquee tool. Press Shift+Ctrl+i to invert selection. Press delete.
Duplicate the layer. Ctrl+T and select rotate 180°.
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