looks like this one:
Step1
create a new picture 500x500 px with a nice background color.
create a new transparent layer
now switch to the channel box and create a new channel with max opacity
select a perfect circle (holding down shift while using the circle selection will do that) and fill it with white
now back to the layers box
open the tools-options dialogue
click the gradient tool and set it to circle gradient
Now choose a foreground color (this will become the light spot on the ball) and a darker color (will become the darker side of the ball)
Fill the selection so that you get something like i have here.
Step2:
Create a new layer, get the selection from the white circle channel then cut the selection down that you get something that looks like mine here.
You can cut the selection using the circle selection tool, and holding down <ctrl> key a little "-" should appear beside the tools crosshair.
Step3:
Now apply a gaussian blurr with a value of 20 on the layer you just created.
Make the selection using the white channel
invert the selection, and cut everything away.
Set the opacity to about 80
Should look like mine now.
Step4: (and the last one)
Now switch on the "keep trans" button on the blue shaded circle layer
apply a lensflare on that layer exactly on the lightest spot of the shaded circle
merge the two layers down that you have just a nice 3d ball left
place a drop shadow on that layer
Should look like this one now
congrats you are done :)