Step 1

Ok lets begin by making a small pattern to make our "holes" in the ball
to do this you will need to create a document size 20 by 20 pixels, Then use the elliptical shape tool and draw a small ellipse.( all in the same layer) * Remember you can enlarge the backgound to see your image.

Step 2

Now in the layers panel double click the layer to get to the layers styles panel and give it settings as shown below. View settings

Step 3

I made a a nice dark red background for the hole because we will do a Red background color for the ball.* But you can choose and use whatever color you want . Now take your paint bucket and fill your selected circle with the overlay color you choose. (deselect your circle) Now we need to create a background layer making sure its white, and combine the two by.----

Go to layer palette and open the menu as shown below and merge down.

Step 4

Now we will define the pattern and save it, so go to edit -> define pattern and give it a name you can remember.

Make a new document, 400 by 400 and give the background layer a red color or gradient (same as the inner part of our small hole pattern). Then make a new empty layer for us to work in

.Go to edit -> fill and locate the pattern we just made, and hit ok, now you should have an image like this.

Now with the circle selection tool drag out a circle on the stage , now go to edit -> fill and locate the pattern we just made, and hit ok, now you should have an image like this

.

Step 5

While still holding the selection go to filters -> distort -> spherize and set it to 100 percent so you get a ball like this.

I hope it works...E-mail me for source file