This tutorial will go over how to create a gel button. There are many types of styles for interfaces, and gel is one of them. Creating a basic gel button is very easy. The same method to make them can be applied to anything.
Open a new document and make a rounded rectangle.
Double click this layer and at Layer Style, change the size to 1 and color to #b1b1b1.
Next in the same Layer Style menu, click on Inner Shadow. Change the color to #b1b1b1, distance to 0, choke to 0, and size to 5.
Next in the same style menu, click on gradient Overlay and change the colors. I chose light blue with an even lighter blue on top.
Use the Marquee Tool and make an oval above your button. Fill it with white. and set the opacity to 40% and Fill to 50%. Finally type whatever text you want in it.
Final Result