My first Tut. As you wish:

1. First - Background: gradient black to gray.

2. We will skip images and text, which are realated with author's rights or work's name - it isn't hard.

3. Next: We must choose our base - glass ball must stand on something. In this example we draw a table in perspective. We can also put a picture. As you finished texture you make some lights and shadows with burn or dodge tool. REMEMBER about place where you will place a ball. You can also can use some filter as i use grain. !TIP! USE blur to make table looks like it reced.

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4. Now we make some pale blue accent - simple some pensil some color and later regulate intesive with blending options: Opacity.

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5.Now we draw a ball edges.

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6.Now some reflection. Pencil then smudge....

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7. Now smoke: we use brushes (i find someone here), next smudge, ourself paint, regulate visivility (opacity). I have got 4 layers. We can marge layers, but some of them must be seperated - some parts of smoke are behind, and other are before glass ball. And after that we play with dodge tool (and burn if you needed)

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8. Add some stars

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9. Some lifting and DONE!

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Sorry, my english isn't as brilliant as i would. I wish it would be helpful (If you like it, or you use it, write to me)