This tutorial will show you how to make buttons for your website.
Start by opening a new canvas of 200px by 100px. Now select the Elliptical Marquee Tool and create a button the size of your choice.

Hit control + C and open a new canvas with a transparant background. Hit control + V to paste the selected button onto the transparant canvas.

Rightclick in the layer palette and select blending options. To add some depth, first apply the drop shadow and the bevel and emboss effect. To create an extra effect, apply gradient overlay and click on it. Play around with the options untill you get the effect that you like.

Open a new layer and select the Type Tool (T). Select a font you like and put it in the center of your button. In this example, I've used 'Trajan Pro' 16pt, #555353. Once again, select blending options. Experiment with effects until you are satisfied with the result. I chose this:

My button looks like this now.

Your layer-palette should look rather similar to mine.

Now all there is left to do is merging the layers and creating the gif-file. Go to file - save for Web and save your image.