How do spherical harmonic degrees compare to the Fourier domain

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I have a filter in the spherical harmonic domain (say a simple cosine taper between degrees 80 and 550) and need to apply that same filter in the Fourier domain (after applying the fft to the data). But I am not sure how the degrees of the spherical harmonics relate to the Fourier domain, and so how would a filter be applied.
Please point me in the right direction for some source material, or if you can answer the question for me here.
Thanks!