Might be a gradient overlay (from #bababa to #ececec) and a white drop shadow at a -90° angle, 100% opacity, distance set to 1, spread and size to 0 and blending mode on normal.

But that's just an uneducated guess.

Detailed as hell. Someone helped me out and I think he got it. But I'll try that Drop Shadow. They were also thinking about Satin though.