How to Set button size to 23 px x 106 px. - Urgently required

[Anonymous]

How do I set the button size to above 23 px x 106 px

Is 23 px the height and 106 px the width of the button

Its given in the above format 23 px x 106 px so what is 23 and what is 106 is 23 the height and 106 the width. Please let me know.