Menu Button

1. Begin with a new file, with a white background color. Then create a new layer in the layers palette.

2. Now take the Rectangular Marquee Tool and draw out a rectangle.

3. Then take the Gradient Tool, choose the Linear Gradient and apply this settings.

4. Now draw the gradient from top to bottom.

5. Then head over to the layers palette and right click on layer 1, choose Blending Options and apply this settings.

Now should it look something like this.

6. Now hold down Ctrl and click on layer 1 to get a selection, then create a new layer and fill that layer with white.

7. Then go to Edit>Free Transform or press Ctrl+T, now draw the bottom part half way up.

Then change the Opacity to 20% and add some text, and that's it you are done! This is what I came up with.