1. Start with a new document. Mine is 340x80 pixels and a white background.
2. Now you will need to find a nice hi-tech looking background. You can use mine for the sake of this tutorial if you want, and look for another one later.
3. Create a New Layer.
4. Use the Rectangular Marquee tool, and draw a rectangle, and fill it with white. (#FFFFFF).
5. Now, set the Fill Opacity for this layer to 0%. and your white rectangle will disappear.
6. Now right click on this layer and select Blending Options. Choose Colour Overlay and copy these settings.
7. Now select Drop Shadow, and copy these settings.
8. Next select Inner Glow, here are my settings:
9. Last option, select Stroke and copy my settings.
10. Ok, all done! Here is my final. I added a few trendy dots to the one on the right and made the Colour Overlay a bit darker too, so it is easier to see on the lighter background.
And here is the same buttons on a different background to show you how nice they look on pretty much any sort of textures.
More Tutorials: 
