Spheres or a load of balls (4)

I believe the answer is:

orbs

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'spheres' is the definition.
(orb is a kind of sphere)

'or a load of balls' is the wordplay.
'a load of balls' becomes 'bs' (I am not sure about this - if you are sure you should believe this answer much more).
'or'+'bs'='ORBS'

Can you help me to learn more?

(Other definitions for orbs that I've seen before include "Eyes - globes" , "sight" , "Nices eyes, bros" , "Round objects" , "Poetic spheres or eyes" .)

I've seen this clue in The Independent.

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