How to create 3D(Raised) button - Tutorial

Step1: Adds a transparent layer, then selects elliptical region.

Step2: Using gradient fill tool renders the selection.

Gradient Type: Shapeburst

Step3: Applys gaussian blur filter.
Step4: Applys emboss filter.

Step5: Using clone tool renders the selection.

Brush Mode: Overlay

Clone Source: Texture

Step6: To make the edge smooth, we shrink the selection and convert it to new layer.
 

How to create 3D(Lowered) button - Tutorial

Step1: Adds a transparent layer, then selects elliptical region.

Step2: Using gradient fill tool renders the selection.

Gradient Type: Shapeburst

Step3: Grows the selection.
Step4: Converts the selection to new layer, then applys dilation filter to alpha channel.
Step5: Applys gaussian blur filter.
Step6: Applys emboss filter.

Step7: Using clone tool renders the layer.

Brush Mode: Overlay

Clone Source: Texture

Using these tips, You can easy create any shape buttons,such as