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1/open a square doc 400x400 (to get a circle), white, RGB, foreground colour is black, background is white
2/Filter>Sketch>Halftone Pattern Size 8 Contrast 5 Pattern type: line
3/use levels to make the lines thinner
4/Filter>Distort>Spherize 100% Vertical only
5/Filter>Distort>Polar Coordinates rectangular to polar
6/doubleclick on icon in layers palette to make it a layer
7/add a new layer below and fill with clouds
8/colorize (Hue/Sat filter) the clouds
9/select circles layer, Select>ColorRange, Shadows and OK. Feather one or two pixels. and Delete the black
10/Set circles layer to Vivid Light BlendMode
11/Layer styles. Add Inner glow (I chose a dark blue), Inner Shadow and Some Satin.
12/Use PlasticWrap. Highlight 20, Detail and Smoothness 6 This adds highlights that follow the circles.
Play a bit, and tweak some settings...
Enjoy!
By the way: this is also an easy method to create waves and even woves textures. We'll tackle those later...[/i]
1/New doc as above
2/Lines as above but apply Wave filter to them
3/Copy the background twice
4/Edit>Rotate 90? on the middle layer
5/Set top and middle layer to lighten (very logical...)
6/Flatten
7/Apply PlasticWrap filter 20/8/5
8/Colorize
Making concentric patterns etc 
Linear Mode
