1. Begin with a new file, size and color doesn't matter. I choose 250x75 and #565C72 as my background color.
2. Now create a new layer in the layers palette, then take the Rectangular Marquee Tool and draw out a rectangle, fill the rectangle with #131313.
3. Now when you still have your shape selected create a new layer and then go to Edit>Stroke and set the Width to 1px, Color white #FFFFFF and Location Center.
4. Then repeat step 2 and 3, but make the rectangle smaller then the previous. Like this.
5. Now should you have 4 layers, go back to layer 3 and hold down Ctrl and click on that layer to get a selection. Then create a new layer and name that layer to shine, now fill the shine layer with #FFFFFF.
6. Now go to Edit>Free Transform or press Ctrl+T. Then drag the bottom part half way up.
7. Then change the Opacity on the shine layer to 20%. Now merge layer 1-4, press Ctrl+E.
8. Now should you have a shine layer and layer 1 left, now go to the layers palette and right click on layer 1 and choose Blending Options, then apply this settings.
Then add some text to your button and you are done. This is what I came up with.
