At first you have to decide which receipt you want to use as "your" PBS, as there are many different PBS buffer solutions to find.. (with or without different ions/salts like KCl or NaCl, ...).
The most important ingredient of a working phosphate buffered saline are then the phosphoric acid component (HA) and its conjugated salt (A-), mostly NaH2PO4 and Na2HPO4 (in water you will get H2PO4- and HPO42-). Now it depends on the ratio of these two components, you add to your buffer, which ph you will have at the end. You can calculate nearly any (physiological) ph you want by using the "Henderson-Hasselbach-formula" (ph=pka +log [A-]/[HA]). And you have to know the pka of phosphoric acid (you can check this by google or a book).