Let me show you the final result before we gonna start!

Now lets start step by step:

Step 1:

We start from the very beginning with creating new file. Just click on file and then New (Ctrl+N).

A popup box appear and ask for the Artboard size

Step 2:

Now you have to create a rectangle box about (300px x 20px) using Rectangle tool (M).

Step 3:

After creating rectangle your next turn is to click on Effect > Distort & Transform > Transform

Then a Transform Effect popup box appear, please make these highlighted changes.

Step 4:

Click on Object > Expand Appearance.

Step 5:

Your next step to make these boxes parallel. Now double click on Shear Tool and then a popup box will appear and make these following changes and you will see the result as I have below;

Step 6:

Now switch off the color and outline color as you can see in the following image, your next turn is to select again Rectangle Tool (M) and draw a box same as the following image.

Step 7:

Select all layers and Crop them using Pathfinder Tool.

And delete the unnecessary crop area. You will see the refine area as you are watching in the following image.

Step 8:

Your next step is to drag the upper image into the Symbol and suddenly Symbol Options box will appear, be relax and make the following changes.

Step 9:

Our next step is to create a sphere and cut it in half. Simply double click on Ellipse Tool (L) and Ellipse popup box will appear just insert (300px x 300px) and click OK.

Now select Direct Selection Tool (A) and select the left point of the sphere and press Delete from your keyboard.

and the sphere look like that.

Step 10:

Our next and very important step is to create 3d effect. Select the upper half sphere and click on Effect > 3D > Revolve

A following popup box will appear, Change the Angle to 360ͦͦ, check Preview box and then click on Map Art button for further implementations.

another popup box (Map Art) appear, now drag down the Symbol and select peel effect symbol then click Scale to Fit button, check the Shade Artwork (slower) and Invisible Geometry boxes and then finally click on OK button.

Finally:

Finally we have the peel effect in front of our eyes. Now you need to practice and play with this effect as much as you want.