Step 1: Layer 1
A pearl is composed of 3 layers. Layer 1. Open a new document and draw a 30x30px circle and apply a radial gradient #999999 > #000000 and a Gaussian blur with a value of 0.7.

Step 2: Layer 2

Draw a second 30x30 circle on top of Layer 1

Apply an Inner bevel effect with the following values (see above).
Step 3: Layer 3
Draw a 9x9 px circle on top of Layer 2 with a white fill and apply a Gaussian Blur. Place it to the left of the pearl where the light is supposed to come from.

Step 4: Colors

To modify the color of the pearls, select the Hue/Saturation color filter.
Final Image

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