Move the layer above the sphere, set the blending mode to Hard Light and adjust the opacity to 35 per cent. Distort the fingers through the ball by duplicating the hand layer and using the Spherize filter. Use an inversed selection from your channel and hit delete to trim the excess. Invert the selection again, target the original hand layer and go Layer > Layer Mask > Hide Selection.
Target the hand layer, make a rectangular marquee selection of the top portion and repeat the Polar functions as detailed in Steps 07 to 09. Drag and drop as a new layer underneath the small finger, position and rotate as shown setting the blending mode to Hard Light and the opacity to 50 per cent. Next, erase unwanted central areas and delete any overlaps as before, then add a layer mask and gently blend the inner edges.
Duplicate the original sphere layer, set the blending mode to Multiply and adjust the Opacity to 85 per cent. Add a layer mask and use a radial gradient to erase the central area. Next, add a mask to the warped building layer and mask areas, also using smaller radial gradients. Make the ball semi-transparent by adjusting the opacity of the original sphere layer to 83 per cent.