The idea here is that what you create looks like what you would see in a “gazing ball” in a garden. In other words, what would be reflected in the gazing ball.
Not every picture makes a good orb. The more flowers and stems and leaves, the better. Try some different stuff and you will get the hang of it..
If you don’t crop the picture to a square, you will end up with an oval instead of an orb, which isn’t all that bad.
Anyway — instructions:
1. Open up your image, but make sure it is only one layer and is 8-bit
2. Crop the picture into a square, any size, just square
3. Filter>Distort>Polar Coordinates>Polar to Rectangular
4. Image>Rotate>Flip Vertical
5. Filter>Distort>Polar Coordinates>Rectangular to Polar and there you go!
Be careful, it can become addicting!