It is very easy to create a 3D ball in photoshop. This simplest tutorial lets you know how to create a 3D ball easily in few steps. First
of all select an elliptical marquee tool.
Hold the shift key and draw the shape of a circle (If
we hold the shift key, we will get the shape as a perfect circle with
equal radius)
After drawing a circle, fill color
to it.
After applying fill color, go to Layer Style options
by double clicking on the layer and apply inner shadow as shown in
the above figure.
Afer applying inner shadow, apply bevel and emboss
to show some depth to it as shown in the above figure.
Take a new layer select an elliptical marquee tool,
hold the shift key and draw the shape of a circle and fill it with
white color.
Select an elliptical marquee tool with feather
20px, hold the shift key and draw a circle and cut the selected
area.
Now, see the shape. you got a Ball Shape. .
You have to add some white glow to it
to have a 3D look.
Select the layer which has the ball, right click on the layer then you
will get some options. Select 'create duplicate layer' from those
options.
Now you have to Transform the shape (flip Vertical).
Now apply layer mask to the bottom circle, just
to show the shadow effect of the ball on a plain glass.