Gradient’s parameters:





Create a new layer and choose the Brush Tool (B) with blurred edges and black color to draw the ball’s shadow, placing the shadow under the ball’s layer:





Using the Ellipse Tool (U), draw the corps of the left ear-phone on the left ball’s part, correcting its shape with Convert Point Tool.



The layer’s parameters:
Blending Options>Inner Shadow



Blending Options>Inner Glow