You will find Fish Eye lens under the Lens docker (Alt + F3, or Window > Dockers > Lens). 

1 - We will start by using a simple blend of lines. Start a new document (File > New), A4 portrait, and draw one horizontal line at the top of the page and placing a duplicate at bottom of the page. Both lines are identical and each are black with a width of 1 point.  

Then, we will apply a Blend, by dragging the Blend tool (Toolbox > Blend tool), from one line to other (it doesn’t matter which one you start with), and we will set 50 steps for the blend in the Property bar.

2 - Draw a circle (select the Ellipse tool from the Toolbox and hold the Ctrl-key while drawing). Once again the size is not important but I am using a diameter of 165 mm. Place on the center of the page. 

3 - Open the Lens docker (Alt+F3 or Window > Dockers > Lens), and choose "Fish Eye" from the drop-down list of Lenses, and click on "Apply". 

4 - By default, the circle should have a black outline, but removing the outline (right-click on the "X" (no-color swatch), box of any color palette), will create a better result .

5 - In order to create a separate group of objects from the lens we could choose "Frozen" in the Lens docker.   This will create a group of objects based on the selected shape. 

6 – We can now copy/paste our frozen lens group on to a new page or in to another document, and to manage each object separately we could also ungroup them (Ctrl + U). 

7 - We can repeat the same steps with a different background of objects. For example, if you rotate the lines the result will be different.

8 - Using another background, such as a pattern of squares, we can create another different result with the same circle, same lens and same values. 

9 - If we use a pattern of circles instead as background, the result will be similar. The Fish Eye will transform those plain circles on a 3D sphere (Image 4).

10 - Adding gradients in different directions (one gradient for the big main circle and a different one for the small circles), we could obtain a more realistic result. In this example, we use a Radial Fountain Fill (F11), using two shades of grey (from 10% on 50%, and the same values but reversed direction for the big circle).  Finally, by selecting all objects (Ctrl + A, or double-clicking on the Pick tool), grouping the objects (Ctrl + G), and adding a drop shadow to the group, we obtain a quite realistic-looking Golf ball. 

Tip Provided by Ariel Garaza Díaz, CorelDRAW Master and Graphic Designer.