[1] Take a new file of 1280 pixels, 1024 pixels, of resolution 72 dpi in the RGB mode.
[2] Take a new layer and fill it with black
[3] Take another New layer and make a Circle with Elliptical Marquee Tool and fill it with White.


[4] Make a New document, 20 pixels x 20 pixels, RGB, background transparent
[5] Use your circular marquee to draw a circle and fill it with black.

[6] Goto Edit: Define pattern and save it.
[7] Go back to your original document and press Ctrl+J and Duplicate your Cirle Layer and open Blending Options and select Pattern.
[8] Select Pattern, and fill with your Saved pattern.
your image is should be like this.

[9] Now Press Ctrl-T to bring up Free Tansform and rotate this layer 45 degrees. Press Enter

[10] Now Goto>Filter>Blur>Gassian Blur 2.0 pixels
[11] Now Ctrl-click 1st Circle Layer, and hit Ctrl-F to repeat the blur

[12] Now Select Both Layers and and Press Ctrl+E to Merge them.

[13] Now Goto>Filter>Distort>Spherize 100%

[14] 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.

[15] 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

[16] After Applying the effects our ball looks like that.

[17] Our Image must be some how dark…to make its light better go to Levels and set these setting.

[18] now open blending options of this golf layer and set these properties given below.

[19] 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,

[20] Now go to Filter>Blur>Gaussian Blur> And Set Pixels to 27.

[21] And Lower its Opacity to 85%

Your Golf Ball is Ready…!!!
Thanks for your Time.