<svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 100 100" width="100" height="100">
<circle cx="50" cy="50" r="50" fill="#e8e8e8"/>
<circle cx="50" cy="38" r="18" fill="#bfbfbf"/>
<ellipse cx="50" cy="80" rx="30" ry="22" fill="#bfbfbf"/>
</svg>
