Note: This tutorial has been carried out in Adobe Photoshop CS5. Before you proceed, make you sure have the 3D option available in the version of Photoshop you are using. Also, some of the 3D functions used in this tutorial may differ or may not be available in older versions of Photoshop.
1) Open a new document with the following settings:

2) Set the Foreground and Background color to light and dark blue, respectively. ![]()
3) Select the Gradient tool. Drag your cursor vertically downwards on the image to form the background.
4) Go to Filter > Noise > Add noise and make the following changes:

5) Go to Filter > Blur > Gaussian Blur and make the following changes:

6) Open a new layer and select the Rectangular Marquee Tool. Drag your cursor form the leftmost side of the document to the rightmost side to make a rectangular selection of height 4 inches. This rectangular selection should be created on the vertical center of the document. Check with the side rulers to ensure this. If you do not see the rulers, press CTRL+R.
7) Press SHIFT+F5 to open the Fill dialogue box. From the Use drop-down menu, choose Color and select the color Yellow. Click OK. Do not deselect the rectangular selection.

8) Open a new layer. Right click on your selection and choose Select Inverse. Press SHIFT+F5 and Fill the selection with White. Deselect the selection (CTRL+D).

9) Open a new layer. Select the Elliptical Marquee tool and draw an ellipse right in center of the Yellow stripe. Fill this selection with White.

10) Select the Text Tool to type in the number ‘8’ as text. Ensure the following settings:

11) Select all of the four layers you have created, including the Text Layer.

12) Go to 3D > New shape from Layer > Sphere.

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You can find many funny photoshopped images and sometimes images not photoshopped with image original quality. How to find out whether the image is original or photoshopped picture ? Here is an online tool that let you to find if the image has gone under some digital manipulation: Photoshopped Image Killer.
Great tutorial, what fun! Thanks for sharing it.
Rounding panorama of madness, very interesting. Thanks:)
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