Take a picture of a room.

 

Go to Filter>Texture> Patchwork.

 

Apply patchwork with relief at 0.

 

Now crop a perfect square.

 

 

Filter>Distor>spherize. Delete all the portions that are not part of the ball that is made.

Go to image>adjustment>Hue/Saturation... and lower the saturation.

If you have a room with no light and you just want a shiny grey ball then just make it totally desaturated and raise the lightness. Also add contrast.

 

 

Discuss the Adobe Photoshop tutorials on the forums. You can find the photoshop files to download there too.