Hope you have visited Glass objects in Coreldraw here, but now I’m going to tell you this technique in Photoshop, hopefully you will like this.

1. Create a new file of any size, I’m creating 560x400px with 72 resolution and RGB colorscheme. Fill it with any color, I’m filling with white (#ffffff) color.

2. Press D to bring default black and white colors in Color palette. Now pick Elliptical Marquee tool ellipse-tool and draw a circle while holding Shift key.

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3. Now run the command Layer >> layer styles >> Gradient Overlay. Create the gradient like shown below:

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this is the gradient which I made:

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After pressing ok, you will get the following result:

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4. Now run the command, Layer >> Layer Styles >> Inner Shadow and give the following settings:

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you will get some kind of this result:

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5. Now press X to exchange the black and white colors in color palette, again pick Elliptical marquee tool ellipse-tool and draw an ellipse like shown below (you will get white ellipse):

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6. Now pick Eraser Tool eraser-tool and with 150 px feathered brush, erase the bottom part of this ellipse like shown below:

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7. Again press D to bring default black and white colors in color palette and again pick Elliptical Marquee tool ellipse-tool and draw an ellipse at the bottom of this circle like shown below:

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8. Run the command Filter >> Blur >> Gaussian Blur and give the following settings:

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this effect should come:

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9. Now select blue circle layer and press Ctrl+J to copy it, create new layer and by select this new layer and the copied layer press Ctrl+E to merge these two layer. Now pick Move Tool and press Ctrl+T (Transform), pick the center node while holding Alt key and move that node on the bottom center node, now right click on it and select Flip Vertical then press <Enter> key, you will get some thing like this:

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10. Again using Eraser tool eraser-tool, erase the bottom part of this copied circle like shown below:

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