1 Set your foreground color to Dark Gray and background to any color. 

Make a 100 x 300, 16 million color document and set Background color = Foreground Color

Draw a black line over a white line by using the Drawing Tool as shown in the image below.  You can turn on the Grid (View>Grids) and zoom your view to make some nice results.

	Draw Tool Settings: Type = Single Line Style = Stroked Width = 1 Antialias = Off Cap = Flat End Cap (Change this under Options Tab)

3 Pick the Selection Tool and press [CTRL+A] to make your image the current selection.  Click your mouse once anywhere on your image, the lines should become your active selection.  Press [CTRL+C] to place a copy of line selection into your clipboard, then press [CTRL+E] to duplicate line.

You may be to repeat pressing [CTRL+E] or paste depending on the number of buttons you want to make.

Press [CTRL+A] and apply the Inner Bevel Filter (Image>Effects>Inner Bevel) using the settings below.

On this example, I added a new layer, paste some picture and mess around with the layer's blend mode settings.

See also Mouse Over Tutorial

Apply a Cutout Filter (Image>Effects>Cutout) on each diced image and save them into a different filename.  The original filename of my image is hotb000.jpg and I named it hotb000b.jpg after applying the modification.

Cutout Settings:
Fill Interior Color = Not checked
Shadow Color = Black
Opacity = 80
Blur = 10
Vertical / Horizontal Offset = 5