Open a new document 500x500 with a white background.
Select the Rounded Rectangle Tool (U) and get your selft a dark grey color, I used #202020.
Draw a box which is approximately 100x40 and Rasterize the layer.
Now use the magic wand tool to select the grey box and goto Layer >> New layer
On the new layer fill your selection with light grey lines going accross your box.
Go to Selection >> Inverse and select Feather 10px and hit delete Twice. Now press CTRL E to merge the two layers.
Select the Pen Tool (P) and Set your foreground color to white.
Now draw a shape like this over your button
And set the opacitiy of the layer with your shape on to 35% and Rasterize the layer
Press CTRL E again to merge the two layers again, Add text and you have your button and your done
Here are a few color variations
