Welcome to Blueshout's, aka BSD's first layout tutorial. We shall today be making a simple and effective retro design!
Throughout the tutorial, the design is displayed (Zoomed in) at 50%. I use a 800 x 600 image, but its up to you, for the res you want, so gladly change that.

Phase One:

Set your foreground colour to: FFFFFF
And your background to: A84424

S1: With your paint bucket tool, fill in your image white (FFFFFF). With the elliptical marquee tool, hold shift and draw a circle in the middle of the page, like mine.



S2: Layer>New Layer, and fill it with your background(A84424, red colour). Press and hold Ctrl+ D. Then use the twirl filter, Filter>Disort>Twirl, and these seetings:



S3: Now, using the Rectangular Marquee Tool, make the box I have, fill it with your redish colour.



S4: Repeat the last step, but using a smaller box:



Phase Two:

S1: Make the box I have, and again fill with red (Now your foreground):



S2: Still using the Rectangular Marquee Tool, make the box I have here, and fill with your background white



S3: And once again here:



S4: Using your text tool, write out your links, I use font Verdana size 18. With the redish colour. Move the links into place when finished.



S3: Add your finishing touches:



S4: Your done, click to enlarge:

Click to enlarge