Create a new document 800x600, Choose a dark colored background I've chosen this as mine.
Select your "elliptical marquee tool" and draw out a circle (size depends on how big you want the orb).
Now add these layer styles. Change the colors to some colors of your choice to suit your design etc…
You should have something like this.
Now select your "elliptical marquee tool" once again and draw out a "white circle".
Set opacity to about 20%, then add a layer mask. Mask the white circle so it blends in nicely.
Do the same again following the steps above, adding another bigger circle at the top and a smaller one at the bottom also setting the opacity to suit. You should end up with this.
that's it all done a nice simple orb, all that's left is to add a logo of some sort. Here's a few i done earlier.
More Tutorials: 
