In this Photoshop tutorial, you will learn to edit 360 Spherical Panoramas in Photoshop nondestructively.
How to Make 360 Spherical Panoramas
To make a 360 Panorama you can use one of the many off-the-shelf panorama cameras out there. However, at this time, Photoshop can only handle equirectangular spherical panoramas. One device that generates such images is the Richo Theta, which is the camera that I used to capture the photo in this tutorial.
Alternatively, you could use your cell phone. My Google pixels phone can create 360 Spherical Panoramas by taking multiple photos and stitching them together.
Opening Your 360 Panoramas In Photoshop
There two ways you in which you can open your image in Photoshop.
First, you can use the File > Open and select your image. Then go into 3D > Spherical Panorama > New Panorama Layer From Selected Layer.
You can also directly load a spherical panorama into the viewer using 3D->Spherical Panorama->Import Panorama…