We know that there are many interesting and cool methods in Photoshop. You just need to discover and utilize them to make some creative things. This small but comprehensive guide takes one of them. I believe that you will be with me in this radiant for making some beautiful 3D spheres through our beloved tool Photoshop. Here I'll go with a basic information, only. So let's get started.
First, make a new square canvas with BG black, here I've chosen a 1040x1040px canvas.
Now go to Filter > Render > Lens Flare to make a lens flare with your appropriate choice, than Ok.
Go to Filter > Distort > Polar Coordinates, Choose Polar to Rectangular and OK.
Now rotate it through Image >Image Rotation > File Canvas Vertical.
Once more go to Filter > Distort > Polar Coordinates, and this time choose Rectangular to Polar than Ok.
Result is below
You may shocked to see this result huh! Don't worry, I said, first, it's one basic principle. You just need to decorate it with your creativity such as what I've done to make my cover photo. A bit more hint, how to decorate it.
I've done a clipping path by selecting a path around the 3D sphere. If you new on Clipping Path than see this tutorial creating path and selection using Photoshop pen tool
Now choose a 100% black background, apply some layer styles to make it colorful. See below.
Actually, it's totally up to you.