I've seen so many requests for help with buttons that when I ran across this I figured I would share it with the group.
Over at the CQC forum they have a member that goes by the nick 'Ripper" that has done a great job in creating a video PhotoShop tutorial on how to create buttons as well as posting a downloadable collection of PhotoShop 'how-to' guides.
Check out the following links:
Video Tutorial: http://www.charmedquark.com/vb_forum/showthread.php?t=2677
PhotoShop Tutorials: http://www.charmedquark.com/vb_forum/showthread.php?t=1085