For your convenience, merge down in a group all the layers containing the ear - phones and the strengthening elements in a group (click on the Ctrl button to mark out the necessary layers, pressing simultaneously the left mouse's button, move them on Create a new group option).
Make a copy of this new group and select the Free Transform option to turn the group around the same way it is indicated below:
Select the Pen Tool (P) to represent the ear-phones holder situated on the ball.
The layer's parameters:
Blending Options>Bevel and Emboss
Blending Options>Gradient Overlay
Gradient's parameters:
Make a copy of the new made layer and choose again the Free Transform option to make the copy smaller a little. Also we need to apply different parameters. The layer in case needs to be placed lower than the original one. The shadow's color is black as you may see.
The layer's parameters:
Fill 20% on the layers.
Select the Pen Tool (P) to create one of the strengthening elements situated on the left ear-phone.
The layer's parameters:
Blending Options>Bevel and Emboss
Blending Options>Gradient Overlay
Gradient's parameters:
Make a copy of the new made layer and apply the Free Transform option to turn it over and to place it the same way it is shown on the next picture, changing the parameters too.
Now we'll start creating the left glass of the spectacles, selecting the Ellipse Tool (U) and choosing the Convert Point Tool to change the glass's shape the way you may see below:
The layer's parameters:
Fill 0% on the layers.
Blending Options>Drop Shadow
Create a new layer now and pick up the >Brush Tool (B) with blurred edges and black color to dark out the central part of the ball.
Make a copy of the recently made layer designed for the spectacles' glasses and apply different parameters for the new copy.
The layer's parameters:
Blending Options>Gradient Overlay
Gradient's parameters:
Make a copy of the new made layer and then try to change the copy's parameters:
The layer's parameters:
Blending Mode-Screen
Blending Options>Stroke
Gradient's parameters:







More Photoshop: