Hi Gerry,
This is the tutorial that I found a few years ago that works pretty well.
It obviously requires Photoshop. I don't even use all the steps in this.
http://www.altuit.com/webs/altuit/Gl...lassButton.htm
If you have any questions I can help.
Actually I can make a simple layered photoshop file of a button.
When you open it in Photoshop you can interogate the layers to see how it is put together. Actually much simpler than you might imagine.