Some days I tried to discover a tutorial to make such ball and finally did it.
http://kathyhaynie.blogspot.com/2010/03/fabric-balls-craft-tutorial.html
Thank you, Kathy!
I started cutting and sewing and after about 2 hours I have these beautiful colorful elements.
Then began more interesting part of making the ball - to collect all the pieces.
One hour later I had this.
Playing with the ball I discover that every three elements can turn outside and the ball looks like pyramid. I added buttons and the ball turns into real puzzle. The buttons are hidden in usual look and when turn over you can see them.
This is a gift for a blind girl, that likes playing with something in her hand!