While still selected, add a layer .
Go Effects , 3D Effects and apply a cut out with the opacity of 20 , blur 5 , V & H set at 1, and no fill.

Repeat , changing the V & H to -1.

3 ~ Repeat the 5px border ( step 1 )

4 ~ Add a 2px symmetrical border, select with your magic wand, tolerance and feather set at 0.

Fill with your light color.

Go to Effects, Texture Effects , Sculpture and apply the settings as above.

Apply an inner bevel, same settings as above.

5 ~ Add a 30px symmetrical border, select with your magic wand, tolerance and feather set at 0.

Fill with your dark color.

Go to FM Tile Tools , Collage Circular, and apply the settings below .

X Offset - 0.430
Y Offset - -0.234
Operation - 2

Go to FM Tile Tools , Edge Glow , and apply the default setting.

Apply the same inner bevel as above.

6 ~ Repeat the 2px , 5px , 3px , 5px , and 2px borders.
( step 4 , 1 , 2 , 1 & 4 )

7 ~ Add a 15px symmetrical border, select with your magic wand, tolerance and feather set at 0.

Fill with your dark color.

Go to Effects , Texture Effects , Blinds and apply the settings below.
( I used white as my fill color, but you may need to change according to your border color. )

Width=5 , opacity = 18 , Light From The Top , Check in the horizontal box.

Repeat with no check in the horizontal box.

Apply the same inner bevel as above and sharpen once.

8 ~Repeat the 2px , 5px , 3px , 5px , and 2px borders.
( step 4 , 1 , 2 , 1 & 4 )

::

Thats all
Hope you had fun

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