Step 1: Let's start out by creating a new file. I used a 450x350 pixels canvas set at 72dpi, and I filled my background with black color. Now make a new layer set and name it 'Button'. Then in a new layer draw a large circle with #003637 color shade and 194 x 194 px dimensions.
Step 2: Under Layer Style(Layer > Layer Style) add an Inner Shadow, Inner Glow and Gradient Overlay blending options to your dark green circle layer.
Step 3: In a new layer draw a large white circle with 147 x 147 px dimensions on the center of the current button design.
Step 4: Under Layer Style(Layer > Layer Style) add an Inner Glow, Gradient Overlay and Stroke blending options to your large white circle layer. Then set the layer's blending mode to Darken.
Step 5: Duplicate your 'Button' layer set then go to Layer > Merge Layer Set, this should turn the duplicated layer set into a regular layer. Now re size the circle design layer by 70% through Edit > Transform > Scale and position it on the center of the logo design.
Step 6: Now duplicate the circle design layer from the last step and re size it again, position it on the center of your design.
Step 7: Place both circle design layers from step five and six inside the original 'Button' layer set. Then highlight that layer set on the Layers palette and go to Layer > Merge Layer Set. You should now have one layer with a unique circle design.
Under Layer Style(Layer > Layer Style) add an Inner Shadow, Inner Glow and Gradient Overlay blending options to your unique circle design layer.
So here is the final result of Futuristic Button Design using photoshop :
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