Step 1:
Create a new document and fill it with #393939

Create a new layer.Select Rectangular marquee tool and make a selection leaving a 1px border shown below and fill with #141414.







Step 2:
Now grab the gradient tool and with the selection change your foreground colour to #252425 and your background colour to #393939 make a new layer then drag a gradient down.





Step 3:
Next, double click the gradient layer to bring up the blending options. Go to Outer glow and set colour to #2B2B2B and opacity to 52%, Leave rest as default.





Step 4:
Then its just a case of merging all the layers together then duplicating too how ever many times you need to use the button for.





Step 5:
Here is my final result after a few other touchs and some text
Enjoy!