Final Result!

1. Create a new project with a resolution of 1280 x 1024 pixels

2. Now Select the Rounded Rectangle Tool (U) and make shape with radius to 300 pixels like as Below

3. Open layer style and click and select Gradient Overlay and set the Gradient Overlay like as below

4. Open layer style and select Drop shadow and set the shadow like as below

5. Now select the Rectangular Marquee tool (M) and make a shape like as below

6. Now Select layer and copy it for past (Ctrl+V) like as below

7. Now Select Text Type Tool (T) and type text like as below

I hope you've enjoyed this tutorial and I hope these techniques have inspired some new thoughts and ideas for your next design.