1. Create a new document (150*50) and fill the background with #FFFFFF using the paint bucket tool.
2. Select a square size shape of 130*30 pixels with your rectangular marquee tool and fill this shape with any color you like on a new layer using the paint bucket tool.
3. The next step is to adjust the blending options on this layer.
4. Now type out some #606060 text (I used the Verdana font) and center it. At the end of the tutorial you should have a button looking like this and of course you can add more of them by duplicating the layers to make a nice and clean menu for your website!
Click to enlarge
