How To make 3D using photoshop

STEP 1
Create a new document. I used a 1000 x 600 pixels.

STEP 2
Pick a good looking gradient. In my example I used a blue color, but the choice of color can be up to you. This step is totally optional but next I filled my layer with 50% gray, added "Halftone Pattern" which can be found in Filter > Sketch > Halftone Pattern. Last, I changed my blending mode to "Soft Light". I just felt like it would look better if what I am about to show you is on some type of a background.

STEP 3
Next, select an Elliptical Marquee Tool and create a circle while holding the Shift button. Put the circle on the left top corner of your document. Then, fill it a "Copper" gradient, and desaturate it.

STEP 4
Now, select a pen tool, and draw a path that looks similar to mine. Make sure that you start the path of from the center of the circle.

STEP 5
Now, select your smudge tool. Put the hardness and strength to 100%. Now make the size a little bit smaller than the circle that you made and click once inside of it with smudge tool.

STEP 6
Now, go to your "Paths" palette , right click on the path that you have selected, and choose "Stroke Path". In the pull down menu, select Smudge. Make sure that "Simulate Pressure" is unchecked.

STEP 7
Now change the blending mode of the tube layer to "Hard Light", however "Overlay, Soft Light" and other also look good. I also dropped the opacity to 70%. Next what you have to do is distort it. That will make it look like it is 3D.

STEP 8
This is what I made, using the technique I showed you. Enjoy! :D