CopyRight to Slick DesignsAuthor: Me (Slick)
This tutorial will show you the fatsest way to make a speaker like this:

1. Create a new document 500x500.
2.Set the foreground color to white, background color to black.
3.Create a new layer then go filter>Render>Clouds.

4.Now Filter>Render>Different Clouds.

5.Filter>Pixelate>Mosaic, Put the cell size to 3 squares.

6.Go Filter>Distort>Twirl, And put the angle on 999.

7.Press Ctrl F 30 times (control F repeats the filter you have last done).

8.Use Your skills to cut it out and touch it up a bit.
This is what i got:
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