
1. Open a new canvas 400px for both width and height. Give it a black (#000000) backgroundcolor.
2. Hit 'D' (the button, not my colleague
3. Add a new layer and select the Elliptical Marquee Tool with fixed dimensions width=300px, height=300px. Click somewhere in the left corner.
4. Hit Ctrl+Backspace. The circle now fills with white.
5. Hit Ctrl+T and center the circle (x=200, y=200)

6. Add a new layer and select the Elliptical Marquee Tool with fixed dimensions width=230px, height=230px. Click somewhere in the left corner.
7. Hit Ctrl+Backspace. The circle now fills with white.
8. Hit Ctrl+T and center the circle (x=200, y=200)
9. Select the underlying layer (from step 3) and Ctrl+click the layer from step6. Hit delete.
10. Delete the top layer

11. Add a new layer and select the Rectangular Marquee Tool with fixed dimensions width=100px, height=80px. Click somewhere in the left corner.
12. Hit Ctrl+Backspace. The rectangle now fills with white.
13. Hit Ctrl+T and move the rectangle (x=200, y=65)
14. Select the underlying layer and Ctrl+click the layer from step11. Hit delete.
15. Delete the top layer

16. Add a new layer and select the Rectangular Marquee Tool with fixed dimensions width=65px, height=240px. Click somewhere in the left corner.
17. Hit Ctrl+Backspace. The rectangle now fills with white.
18. Hit Ctrl+T and move the rectangle (x=200, y=135)

19. Select the top layer and click Ctrl+E. The two layers are now merged
20. Apply the following Layer Styles



21. Hit Ctrl+T and center the entire button by setting x=200px and y=200px
Thats it!