I don’t really have a tutorial but I can tell you how I make mine.
I use Adobe fireworks (or any paint program) create the base and use the style tool, I play with that allot to change the primitive looks. I add circles for buttons and place them in my project - add styles to them
Then I cut (or just export to Flash) that image and use it as a skin.
I add Flash button overlays to my skin and just be creative, yes you can do all this in Flash using vector vs importing a .png (raster image), but maybe using a paint program to gather idea’s will stir your creative juices then just visualize all that into the vector tools + gradient tools :sen: