This is the car's outline sketch drawn with the pen tool.
Create a new layer and select the pen tool, then right click and select 'fill path' in the option menu.
Select fill path and then select foreground color.
Now the sketch filled with black color.
Now select the pen tool and right click, then delete the path.
Create another new layer and disable the layer 1.
Select the custom shape tool from the tool tab and select circle frame in the shape menu.
Create this shape in a new layer.
See the image below and follow the values to create this circle shape.
Then make another new layer and create another circle shape using the following values.
Now create another new layer and select polygon tool from the tool tab and use the following values.
Disable all 3 layers except the first (car outline sketch) layer,and double click it to enable blending mode.
Select gradient overlay and choose the following values.
Now disable layer 1 and enable layer 2 (first circle frame shape) and apply bevel and emboss to the circle frame.
Now select another circle shape (layer 3) and apply bevel and emboss and gradient for the following values.
use the following values.
Finally select the polygon layer (layer 4) and apply the following blending options.
Now combine these three following shapes to create the car Tyre.
Merge all three shape layers ( select three layers and press cntl key + E to merge) except layer 1 and then move the Tyre to fit (see the image).
Select duplicate layer from Tyre and arrange to fit it to the other side.
Now make a new layer and draw the outline using the pen tool. Use the following values.
Now create the cars window using the pen tool (new layer filled with black color).
Add the following effects to the window.
Use the following values.
Create this outline using the pen tool.
Create a new layer and make car door handle(use the value below).
Now create another new layer and cut the shape with the pen tool and fill it with gray and add blending option with the following values.
Use these values.
Merge all layers except the background layer.
Now duplicate the car layer and go to Edit -> Transform -> Flip vertical.
Select this particular area and add feather (value 50) and use add layer mask.
And here we have the final image.
Hope you enjoyed this tutorial. Good luck!