Creating a Realistic 3D Look Golf Ball

Create a circle using elliptical shape tool.

Double click the layer to open layer style window. Apply settings as shown.

Create a hexagon using polygon shape tool.

Duplicate the layer. Press CTrl+T and move it a few pixels.

Similarly create more duplicates as shown in the image below.

Select and merge all the polygon shape layers.

From filter menu select "Distort>>Spherize". Apply settings as shown.

Create a circular selection over the embossed area using elliptical marquee tool. Press Ctrl+Shift+J to cut paste tech selection into a new layer. Press Ctrl+T and transform to circle shape size.

Enable lock transparency pixels form the layer palette. Fill it with white color.

Reduce the fill value to 0% for this layer.

Double click the layer to open layer style window. Apply settings as shown.

Add shadow to complete the ball.