Create a new document with gray color then create a new layer, use Rounded Rectangle Tool to make a selection and fill the color: #313131.
Go to Blending Option of this layer, set properties as shown below:
The result of this step:
Create a new layer, use Rounded Rectangle Tool to make a selection and fill the color: #313131.
Blending Option this layer:
The result of this step:
Create a new layer, use Rectangular Marquee Tool to make a selection and fill the color: #262626.
Blending Options this layer:
Create a new layer, use Rectangular Marquee Tool to make a selection like this, fill white color and adjust Opacity 10%.
The result of this step:
Create a new layer, make a selection, use Gradient with white color ( Radial Gradient ), drag from center of selection, adjust Opacity 30%.
The result of this step:
Continue to make a selection like this:
Press Ctrl+J to duplicate this layer, we have:
Continue to press Ctrl+J to duplicate layer, then move it to the top like the picture below:
Finally you will merge all layers, duplicate the button then add some texts to each button.
The final result:
More Tutorials: 
