| Open a new image with white or transparent background. Choose a color
for the foreground and black for the background. Use the selection tool to make a circle.
Flood fill with a Sunburst Gradient: Tolerance 200, Opacity 100, Options; Vertical=20 and Horizontal=30.  Add a new layer. Choose Selections/Modify/Contract=16, then Selections/Modify/Feather=10. Now flood fill with a reversed Sunburst Gradient, settings; Vertical=80 and Horizontal=70. Click once, or more for a more depressed button.
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