Go to Filter > Distort > Polar Coordinates. Set the mode to Rectangular to Polar then click OK.
Go to Select > All to make a selection of the entire document area then go to Edit > Copy. Switch back to the other document then go to Edit > Paste. You can close the other Photoshop document without saving.
Zoom out then go to Edit > Transform > Skew. Drag the top right handle towards the left like shown in the image below. Don’t press Enter or click the checkmark yet.
Go to Edit > Transform > Scale. Drag the bottom right handle to the bottom right corner of the Photoshop document.
Position your cursor outside the bounding box then drag to rotate like shown in the image below. Click inside the bounding box to move it.
Drag the handles to make the radial wave graphic smaller.
Position this layer below the layer of the girl. Set the Opacity to 50%.
Go to Layer > Layer Style > Gradient Overlay. Set the Gradient to Spectrum, Angle to 90°, and Scale to 150%. Don’t click OK yet.
In the Photoshop document window, drag the gradient to reposition it to a color that you like. Here’s where I positioned the gradient. Click OK to apply the changes.
Add a layer mask to the current layer by going to Layer > Layer Mask > Reveal All.
Select the Gradient tool, then in the options bar, apply the settings shown below:
Drag from the top to bottom to make the gradient fade.
Rename the layer to “Radial Circle”.
We’re almost done! Now we’re going to add a star flare to each side of the headphone. Start by creating a new layer as the top layer (Layer > New > Layer or Ctrl/Cmd+Shift+N). Name this layer “Star Flare” then fill it with black. To fill the layer with black, go to Edit > Fill, set the contents to black, then click OK.
Go to Filter > Render > Lens Flare. Position the lens flare in the middle then set the Brightness to 100% and Lens Type to Movie Prime. Click OK.
Go to Filter > Blur > Gaussian Blur. Adjust the Radius so that the blue lines disappears.
Go to Edit > Free Transform. In the options bar, set the height to 10%. Press Enter to apply the transformation.
Here’s what the lens flare looks like so far.
Go to Edit > Free Transform again then set the angle to 30°. Press Enter to apply the transformation.
Your flare will rotate like this.
In the Layers palette, change the blending mode of the current layer to Screen.
Press Ctrl+Alt+Shift+T or Cmd+Option+Shift+T keys on a Mac five times. You’ll get a bunch of layers. Hold the Ctrl/Cmd key then select all of the Star Flare layers. Go to Layer > Merge Layers. Change the blending mode back to Screen then rename the layer back to Star Flare.
Here’s what the lens flare looks like.
Select the Move tool then move the lens flare over the right side of the headphone.
Go to Edit > Transform > Skew. Drag the bottom right corner towards the center like shown in the image below.
Go to Image > Adjustments > Hue/Saturation. Checkmark the Colorize option then set the Hue to 200 and Saturation to 100. Click OK to apply the changes.