1. Make a new document, for example 400x200px.
2. Choose base color of your button and set is as your foreground color.
3. Choose Rounded Rectangle Tool, set Radius to 10px.
4. Make a basic shape of your button on new layer.
5. Go to Blending Options of this layer (Right Mouse Button on a layer).
6. Setting for Drop Shadow:
7. Stroke settings:
8. Your stroke's color may be different because you can choose other base color. Set stroke's color as darker than base.
9. Hold Ctrl and click on thumbnail of your shape layer to select it.
10. Now hold Alt and make selection like this.
11. So we have only bottom part of your button selection. Choose now Gradient Tool and make a new layer without deselecting.
12. Set Foreground Color as your base color and Background Color a little bit darker than base color, make a gradient like this:
13. Change the Opacity of gradient's layer to about 75%.
14. Write some text.
15. Set layer's mode to Overlay and go to Blending Options and set Drop Shadow as in the picture below:
16. Now let's make an indent line. Select Pencil Tool and on a new layer draw white line like this:
17. Duplicate this layer by pressing Ctrl+J. Move it 1px left using Move Tool(V - On keyboard).
18. Go to blending options of duplicated layer and choose Color Overlay tab. Set gray, for example #6d6d6d.
19. Press Ctrl+E to merge lines. there on one layer now. Set this layer's mode to Soft Light and reduce Opacity to about 60%.
20. Let's add some nice icons. Maybe you have good one now? If not go to -> Free Icons Web - it's great collection of free icons, very good quality. I chose this: www.freeiconsweb.com
21. Copy choosen icon on a new layer like this:
22. Add subtle shadow to this icon in Blending Options. Set layer's Opacity to 90%.
23. Duplicate (Ctrl+J) your icon's layer, set it under your base icon layer, enlarge it a little bit and set Opacity of duplicated one to 15%.
24. Now you can resize all (Image -> Image Size) because it's too big.
More Tutorials: 
