1) Make a new document. I used 650x180.
2) Start out by making a new layer and grabbing the Rectangular Marque Tool. Make a selection like below:
Fill it in with a dark color. I used #555555.
3) Make a new layer. Using the Rectangular Marque Tool make a selection like this:
Grab the Gradient Fill Tool and use these gradient settings:
Fill in the selection by dragging from bottom to the top of the selected square box with the gradient fill tool:
4) Make a new layer. Now grab the Line Tool, and make horizontal lines accross the bottom of the gradient like below:
I made a dark line and a white line under it:
Lines are pretty basic stuff and can make anything look better just by placing them correctly.
5) Make a new layer. Grab the Rounded Rectangular Shape Tool and use these settings:
Now make your button shape:
6) Right click the button layer and go to Blending Options. Apply these following settings:
Now make sure the line layer is above the button layer:
This way you can nudge the button down a bit to cover the bottom rounded corners like below:
7) Duplicate the button and move it to the right, duplicate it 3 times so you will have 4 buttons to line up like below:
8) Now you can start adding the fonts and logo detail. I used Tahoma Font for the buttons:
9) Now you go on and add your own detail, this is what I completed with:
More Tutorials: 
