Take a new file of 1280 pixels, 1024 pixels, of resolution 72 dpi in the RGB mode.
 Take a new layer and fill it with black
 Take another New layer and make a Circle with Elliptical Marquee Tool and fill it with White.
 Make a New document, 20 pixels x 20 pixels, RGB, background transparent
 Use your circular marquee to draw a circle and fill it with black.
 Goto Edit: Define pattern and save it.
 Go back to your original document and press Ctrl+J and Duplicate your Cirle Layer and open Blending Options and select Pattern.
 Select Pattern, and fill with your Saved pattern.
your image is should be like this.
 Now Press Ctrl-T to bring up Free Tansform and rotate this layer 45 degrees. Press Enter
 Now Goto>Filter>Blur>Gassian Blur 2.0 pixels
 Now Ctrl-click 1st Circle Layer, and hit Ctrl-F to repeat the blur
 Now Select Both Layers and and Press Ctrl+E to Merge them.
 Now Goto>Filter>Distort>Spherize 100%
 Select the Layer, choose the Gradient tool and then set colors to be black and white. Also reduce the opacity to 50% or so, and we want a Radial gradient. We are going to create a gradient from the center of the ball (White), to the edge (Black). Our Image should be like this.
 Now press Ctrl+A to select all, and press Ctrl+Shift+C to Copy Merged, then goto the Channels tab and add a new channel. Then paste into the new Channel. Then go back to Layers and click the golf ball layer to select it, then goto Filter > Render > Lighting Effects and set Texture Channel to Alpha1 Our Image should be like this
 After Applying the effects our ball looks like that.
 Our Image must be some how dark…to make its light better go to Levels and set these setting.
 now open blending options of this golf layer and set these properties given below.
 Our Golf Ball is ready now lets make its shadow,
for the shadow make a Circle in a new layer and fill it with black,
 Now go to Filter>Blur>Gaussian Blur> And Set Pixels to 27.
 And Lower its Opacity to 85%
Your Golf Ball is Ready…!!!
Thanks for your Time.