The first thing to do is create a new document of whatever size you'd like. Once you have it, create a rectangle the same size as your document and fill it with a light gray to dark gray radial gradient. Then, lock down the rectangle (Command + 2).
Create a white, 276px circle and center it relative to the document, and then nudge it a few pixels up vertically.
Copy and paste the white circle in front, and center it vertically and horizontally. Then, fill it with a dark gray.
Next, copy the white circle again and paste it in front (Command + F). Next, center it on the document and nudge it down a few pixels. Finally, fill it with black. When done, you should have a stack of three circles, slightly offset vertically from one another.
