Creating a realistic 3D look golf ball

Similarly create more duplicates as shown in the image below.

Select and merge all the polygon shape layers.

From filter menu select "Distort>>Spherize". Apply settings as shown.

Create a circular selection over the embossed area using elliptical marquee tool. Press Ctrl+Shift+J to cut paste teh selection into a new layer. Press Ctrl+T and transform to circle shape size.

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