Hi, first of all, this tutorial is very long so you'll have to be patient before the end
Oh and here's the final result :

Now let's start
1. Create a new document, which size is 128x128 pixels, and with a transparent background.
2. Use the elliptical marquee tool to draw a round selection in the center of the canvas.
TIP: holding Shift while you're drawing the selection will make a perfect circle.
3. Fill the selection with black and deselect by pressing Ctrl+D. Then, dupliacte "Layer 1" twice so that you see 3 layers.
4.Make the "Layer 1 copy" and "Layer 1 copy 2" layer become invisible by clicking on the little eye next to their thumbnails, and select "Layer 1".
5. Then enter the following settings, after double-clicking on the layer's thumbnail :







6. Now, re-click on the little eye next to the "Layer 1 copy" layer's thumbnail, and select this layer.
7. Then enter the following settings, after double-clicking on the layer' thumbnail :





8. Make the "Layer 1 copy 2" layer become visible by clicking on its little eye, and select it
9. Enter these setting in the layer style window :







10. Then select the custom shape tool, as shown on the image bellow.

11. Now select the cat print shape.

12. Draw this shape, then rasterize the layer, as shown bellow :

13. The enter the following settings in the layer style window :








It was long but the result is not bad, is it ? 