1. Create a new document, create a new layer, user Rectangular Marquee Tool to make a rectangle like this:
+ Go to Blending Options
2. Create a new layer, draw 2 white lines, adjust Opacity = 10%
3. Create new layer, draw a black rectangle like this:
+ Go to Filter > Blur > Gaussian Blur
+ Erase the remaining parts outside the rectangle:
4. Create a new layer, draw 2 insetlines like this:
+ Decrease Opacity = 20 (with white line), = 30 (with black line) :
5. Create new layer, use Pencil Tool size = 1px to make 4 dots like this :
+ Go to Blending Options
+ We will get the result:
6. Create new layer, use Elip to make a white circle:
+ Go to Blending Options :
7. Create new layer, create a small circle in white circle:
+ Go to Blending Options :
+ We will get the result :
+ Polishing it:
8. Create new layer, use Rounded Rectangle Tool to make a rectangle like this:
+ Go to Blending Options:
+ We will get the result :
9. Merge all layers then make button more shiny, this is my final result:
More Tutorials: 
