1. First, set your image to 400x400. Or anyother size you want. Then press D to put your colors to default.
2. Next go to Filter > Render > Clouds, you should now have something like this:
3. Now go to Filter > Pixilate > Mezzotint >> Pick Short Strokes
4. Go to Filter > Blur > Radial Blur
5. Press Ctrl+F to Blur Again.
6. Go to /b>Filter > Disort > Twirl
Make Angle +100.
7. Duplicate Layer by going to Layer >> Duplicate Layer
8. Lighten Copied Layer
9. Press Ctrl+e to merge layers.
10. Duplicate this layer again
11. Now go to Filter >> Distort >> Twirl. Set to -200
12. Lighten layer. See step 8.
13. Press Ctrl+E to merge again.
14. Press Ctrl+u to colorize your image.
15. Again, Duplicate the current layer. Then Set the blend Mode to overlay
16. Merge layers (Ctrl+E) and your done.
When you are done it should look like this: