first youll need to open up a new photoshop file , and use the sizes in the photo below
(200Px Width-100Px Height) background doesnt have to be transparent, i have just auto set my photoshop to be transparent.

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Secondly you need to select the rounded rectangle (thats the shape i will use in this tutorial but you can use any shape really, the rounded rectangle is found by right clicking the highlighted button below

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And make sure you use these settings in the top bar below file, edit,image etc

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Then what you want to do is make your shape, once your happy with the shape, change the layer name to Button.

Now open your blending options in photoshop and choose the colour you desire, then apply a matchin stroke at the size of 1 Px

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then select bevel and emboss and make sure to use the settings ive used below (you can change it to how you like and mess about with it to how you like)
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Now thats your outward facing button

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Now what you want to do is duplicate this layer, then go back in to blending options.
Then pick a contrasting colour or something that goes well with the colour you chose.

Then go back in to bevel emboss and change the direction setting from up to down

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This is how it should look after

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Now save the photoshop file and open flash and start a actionscript 3.0 document in flash

click file>Import>Import to library

which should look like this if done correctly

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this will then bring the files in to the library on the right (spoiled as its a big screenshot)

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Now drag button in to the center of the work area and right click on it and go to convert to symbol [ Register or Signin to view external links. ]

Now change it from movie clip to button
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And then click ok, now double click on the button, and it will open in an animation window and at the bottom will say up over down hit, now we are only interested in up and hit, so right click on over and insert keyframe, and next to it where it says down, right click insert blank keyframe
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one you have done this to the three frames click scene one, in the right hand corner of the workspace [ Register or Signin to view external links. ]

and then drag your button pressed layer from the library directly on top of the button layer in frame 3 which is down
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now make sure that the pressed layer completely covers the button so you cant see it unlike in my above screenshot which is to low

now once you have done that hit Ctrl+Enter and you can now click on your button


anyway thanks for reading, and if you want to give it a shot an need more in depth help just pm me