1) Create a new image 300x150 pixels with transparent background. Rename this layer as "background"

2) Fill the background with black #000000.

3) Create a new layer, rename this layer as "base", make a rectangular selection and fill it with any color. I have made selection 180x50 pixels and used white color #ffffff
Save this selection as "base selection".

4) Right click the "base" layer and choose Blending Options, use these settings:

Bevel and Emboss:

Gradient overlay:

Gradient overlay: use these colors # 0a521d --> # 2ac553

The result is:

5) Create a new layer, rename this layer as "border".

6) Select the Rectangular Marquee Tool and draw a rectangle that will be used as a border. I used 192x62 pixels. Position the rectangle around the "base" layer.

7) Fill the selection with any color. I used white color #ffffff

8) Load the "base selection".

9) Press DEL to delete selection and you will get a border around the "base" layer:

10) Right click the menu layer and choose Blending Options, use these settings:

Outer Glow:

Bevel and Emboss:

Gradient overlay:

Gradient overlay: use these colors #598e67 --> #ffffff

Stroke with grey color # 5e6270

The result is:

11) Create a new layer, rename this layer as "light". These layer will add a nice light effect to the button.

12) Select the Rounded Rectangle Tool and draw a shape similar to this:

13) Right click the "light" layer and choose Rasterize Layer.

14) Select Filter > Blur > Gaussian Blur. Select a radius you like, I have used 3,0 pixels.

The result is:

15) Finally add some text for the button and you are done. I have used a font called RedFive 36 px
The final result is: