1. Open Photoshop. Create a new file
with transparent background. Draw circle with Shift and Elliptical
Marquee tool. Fill it with color.
2. Make two layer copies of the original layer. You
will get the following layer structure.

3. Select Move tool and move the circle on each layer
in such a way to get the circle one above other.

4. File > Jump To >
Image Ready 3.0

5. Click the black triangle (Red Marked). Select Make
Frames from Layers

6. Check the performance in the browser
File > Preview In > Click the browser
you want

7. Save the file with
File > Save Optimized or File > Save
Optimized As
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