Make a new file 640 x 480 pixels.
Make a selection for the side of an orthographic Cylinder.
Hit D to set your colors to black and white.
Make a rectangular selection.
Shift Back Space and fill with 50% gray.

Select one of the soft round brushes and size up to about 100 pixels.

Start with white.
Set the brush opacity to a low percentage, about 20%
Use the shift key to make horizontal lines of gray

Tips: If horizontal banding appears, use Filter/Blur/Surface Blur.
As you go on, vary the size of the brush, in general going down in size.
Hit X and paint with white, then black, then white, etc.
Set the brush to a lower opacity as you proceed, as low as 6%.
Lat tip: Make a little bit of lighter gray near the top and bottom edges to suggest reflected light.
Keep going at this until you get something like this image below.
