An ORB is defined as a spherical body or globe. So the goal is to turn a photo into a photographic globe...and it's easy.
So here's what an Orb looks like...
This is an awful picture I took of my grandson.
Turned into this.
turned into this...
Here's how it's done -
Choose and image, select the area you want to orb and crop to a square.
In Photoshop, go to Filter > Distort > Polar Coordinates > Polar to rectangular; next
Image > Rotate > Flip vertical.
Again, Filter > Distort > Polar Coordinates > Rectangular to polar.
Viola! It's an ORB!!!