Step 1
Create a new document in Adobe Photoshop with the size 400x200 pixels and a black background. Using the Rounded Rectangle Tool draw a rectangle with white color:
Step 2
In the Tools Tab select the Polygonal Lasso Tool and make a selection like in the next picture (first select the layer which contains the rectangle, in the Layers Tab):
Set the feather, for this selected area, to 20 pixels, and delete the area using the DEL key (press the DEL key three times):
Step 3
Set the opacity, for this layer, to 60%. Duplicate the layer (right click in the Layers Tab and choose Duplicate Layer). Flip the new layer horizontally by selecting Edit > Transform > Flip Horizontal, then flip it vertically by choosing Edit > Transform > Flip Vertical and move it like in this picture:
Step 4
Apply the color overlay effect on the new layer. To make this step, select Layer > Layer Style > Color Overlay. Use the next settings for this effect:
Step 5
Type a text inside the button and set the layer opacity, in the Layers Tab, to 20%:
Step 6
On top of all the layers draw another white rectangle:
And set the opacity to 12%:
Step 7
Select the Elliptical Marquee Tool in the Layers Tab, and make a selection like here:
Delete the selected area and move the selection to the right side of the rectangle (use the arrows to make this, but make sure that the Elliptical Marquee Tool is selected in the Tools Tab):
Delete the selected area and see the result:
Step 8
You can play with the details and obtain this:
More Tutorials: 
