Made the checker pattern by filling shapes created with the rectangular marquee tool. The sphere is a layer of gray with a 105 prime lens flare. It was distorted into a sphere by using the polar coordinates distort filter.
step 2 of 9
The checker pastern was duplicated several times in order to fill a layer the size of of finished piece. Then it was transformed (free transform/skew) into the perspective shown. The sphere was extracted using the elliptical marquee tool. A levels and hue saturation adjustment was made to the sphere.
step 3 of 9
A layer of clouds created using the filter render clouds with black and gray as the foreground/background colors. It was scaled up and the dodge tool small round brush set to 100% highlights used to highlight some of the cloud edges.
step 4 of 9
Some shadow work done on separate layers with soft round brush and black color. Opacity adjustments and Gaussian blur applied.
step 5 of 9
The reflection of floor was accomplished by sampling a section of the checker floor and transforming it via the warp tool. Some shading done with low opacity brush work over the top of sphere and the new refection.
step 6 of 9
fish was extracted using layer mask
step 7 of 9
The Koi was warped on and transformed with free transform for some differences. Reflections made in the sphere for those fish.
step 8 of 9
step 9 of 9
Text is Arial font. Some tweaks were made to each letter with the free transform tool. There were some under painting and film grain filters applied to certain layers of the composition.