Draw a soccer boll by using this example, It will teach you a simple way to make it just follow now.
New file: Take a new file with this size width= "83" height= "50" .
Polygonal Shape: Draw a shape with Black color by the Polygonal tool (U key)
Make Another: Change the color Black to white and draw again a polygonal shape.
Define Pattern: Convert this file into a pattern, go to Edit menu > Define Pattern and give any name.
New File: Take a file with this width= "300" height= "300", go to File menu > Fill then choose your pattern.
You will get it.
Turn: Press Ctr + A then Ctr + t and set it at this position.
Selection: Choose Elliptical Marquee tool (M key) to select circle shape area.
Stroke: Go to Edit Menu > Apply stroke.
Inverse: Go to Select Menu >Apply Inverse (Shift + Ctr + I), you will have it.
Pinch: Go to Filter Menu > Distort > Apply Pinch as looking below.
Lighting Effect: Now give some lighting effect, go to Filter Menu > Render > Apply Lighting Effects as same value here.
This is the final result.
Recommend the tutorial