Create a new file, 100x100 pixels.
Use the selection tool, make a square.
Choose a dark foreground color and a light background color.
With the gradient tool set on Linear.
Click on the top-left corner and drag to bottom-right.


Click SELECT>MODIFY>CONTRACT, and enter "6".


Reselect the gradient tool.
Click bottom-right to top-left to draw gradient.


Once again click SELECT>MODIFY>CONTRACT, and enter "3".
Click on SELECT>FEATHER and enter "2".


With the gradient tool click top-left and drag to bottom-right.


There you have it. an easy to create button.