1. Create a new file with 72 PPI and white background.
Create a new layer.
2. Select Elliptical Marquee tool. Place the cursor in the center of
the file using grids.
3. Draw a circle. Fill it with any color. Create a second layer. Select it. Place the cursor in the center and draw second circle of smaller diameter. Fill it with the color. Deselect all.
4. Select the bottom layer with big circle.
Layer > Layer Style > Bevel & Emboss
Try to experiment with the values.
5. Select the top layer with small circle.
Layer > Layer Style > Bevel & Emboss
(style - Pillow Emboss)
Try to experiment with the values.
Trim the button to remove unwanted space with Image > Trim
6. Open the desired image file which is suitable to your theme. Select Move tool. Drag the image on the button file and adjust so that the whole button will get properly covered. In the layer palette you will get image layer. Keep this layer selected.
7. Duplicate the image layer and drag it down to bring it on the top of the big circle layer. Select the image layer.
8. Layer > Group with Previous (ctrl+G). Repeat the procedure for the top image layer also. The layer position will be as follows.
9. Save the file.
