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.