Started with the background picture and duplicated it. Then sphereized it a few times to get the shape I wanted. Then I simply selected the right size ball and deleted everything else.

Easy part, just put the other duplicate layer behind the ball and lined them up (kinda)

I masked out the parts of the source I didn't want and slipped that in behind the ball

CTRL+Click the ball layer to select it and then inversed the selection. Then, duplicating the hand layer I deleted everything but the finger tips that were behind the ball. I put them in front of the ball and used Polor Coordinates, Liquify, and some free transforming to get the shape I wanted. I know they don't line up perfectly with the hand, but pick up a glass ball sometime and I bet yours won't either.

The final touches were to add a slight glare to the top of the ball and a soft shadow on the hand.

Ta Da!