new document, add filter of clouds blue and white, then make a circle on new layer holding shift.
step 2 of 9
on new layer use a soft brush and color the edge of selection half black and half white. Then create a new layer and still hold the selection of the ball.
step 3 of 9
hide the layer that you colored, and on the new layer do the same but leave a clear spot in the middle, and then make another layer in between layer with clouds and first ball colored layer
step 4 of 9
now hide the layer that colored 2nd and the layer in between the clouds and colored layer, in selection fill it with light greyish color.
step 5 of 9
Now un-hide all 3 layers and turn the oppacity to 10 percent.
then with selection on the cloud layer go to Layer>New>Via Copy,
step 6 of 9
on the new layer make sure you still have the selection. Go to Filter>Distort>Spherize
100%, that will make the circle look like a glass ball. Then create a new layer on top of all layers. And deselect the selection.
step 7 of 9
On this step create a selection on top of the ball. Select the Gradient tool with Foreground to transperent settings and set the foreground color to white. Then drag it down on selection to make a glaring reflection effect.
step 8 of 9
Make a new layer on top of everything and fill it black. Then go to levels and adjust it so it looks like snow then go to layer and set visibility to Screen. The use soft eraser tool to erase the snow all around the ball and place the layer behind all glass layers so the snow transforms insied of the ball.
step 9 of 9
create a new layer under the glass layers and selecta soft white brush to draw the snowman inside and all other stuff. make layer to 90% transperancy. Use the Gradient tool to add lines under it and eraser tool.