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Create a new file
Create a new layer, Use Elliptical Marquee Tool to draw a circle and fill it:

Layer -> Layer Style -> Blending Option . Check Drop Shadow and set as:

We have image:

Create a new layer, draw a Ellipse and fill it as follow

Layer -> Layer Style -> Blending Option. Check Inner Shadow

We have a result:

Use Custom Shape Tool and Draw -> :

Blending Options -> Inner Shadow

We have:

Create a new layer, Draw a Ellipse like this

Use Gradient Tool, Click to edit the gradient :

Draw like this

Set Optical = 30 percent, We have:

Create a new Layer, Draw a small Ellipse , Fill by White , Set Optical = 18 percent (You can Turn off indicate layer visibility of some layer)

Edit -> Free Transform -> Skew, pull to right

Next, Draw a ellipse like this, then press Delete, we have

Continue with that way, we have

Final Result, We have a nice Button

Via : Glossy Circular Button