The 22-year-old has not missed a single spot kick since joining the Premier League giants in the summer of 2010.
"It's just like a game of the mind, between me and the goalkeeper," he told Time Magazine.
"Me, I know how to control my mind. When the goalkeeper moves before me, it means that in this game of the mind he has lost."
Balotelli has yet to score in nine Premier League appearances so far this season.